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I-3 - Taxation Act

Section 359.18
Disposition versions

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359.18. For the purposes of this division, section 181, paragraphs c to g of section 330, sections 333.1 to 333.3, 359 and 362 to 418.36, Division V, sections 600.1 and 600.2, subparagraph iv of subparagraph a.2 of the first paragraph of section 726.6 and subparagraph b of the second paragraph of section 1129.60 or 1129.60.1, where a person’s share of an outlay or expense made or incurred by a partnership in a fiscal period of the partnership is referred to in respect of the person under paragraph d of any of sections 372, 395 and 408, under paragraph e of section 418.1.1, or under paragraph b of section 418.2, the portion of the outlay or expense so referred to is deemed, except for the purpose of applying sections 372, 372.1, 395 to 397, 408 to 410, 418.1.1, 418.1.2 and 418.2 to 418.4 in respect of the person, to have been made or incurred by the person at the end of that fiscal period.
1993, c. 16, s. 153; 1997, c. 3, s. 71; 1998, c. 16, s. 140; 2004, c. 8, s. 61; 2009, c. 5, s. 130.
359.18. For the purposes of this division, section 181, paragraphs c to g of section 330, sections 333.1 to 333.3, 359 and 362 to 418.36, Division V, sections 600.1 and 600.2, subparagraph iv of subparagraph a.2 of the first paragraph of section 726.6 and subparagraph b of the second paragraph of section 1129.60, where a person’s share of an outlay or expense made or incurred by a partnership in a fiscal period of the partnership is referred to in respect of the person under paragraph d of any of sections 372, 395 and 408, under paragraph e of section 418.1.1, or under paragraph b of section 418.2, the portion of the outlay or expense so referred to is deemed, except for the purpose of applying sections 372, 372.1, 395 to 397, 408 to 410, 418.1.1, 418.1.2 and 418.2 to 418.4 in respect of the person, to have been made or incurred by the person at the end of that fiscal period.
1993, c. 16, s. 153; 1997, c. 3, s. 71; 1998, c. 16, s. 140; 2004, c. 8, s. 61.
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