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I-3 - Taxation Act

Section 851.22.22.10
Disposition versions

Full text
851.22.22.10. If a taxpayer ceases to exist (otherwise than as a result of an amalgamation within the meaning of subsections 1 and 2 of section 544 or a winding-up to which section 556 applies), for the purposes of section 851.22.22.9, the taxpayer is deemed to have ceased to be an insurer at the time (determined without reference to this section) at which the taxpayer ceased to be an insurer or, if it is earlier, the time that is immediately before the end of the last taxation year of the taxpayer that ended at or before the time at which the taxpayer ceased to exist.
2010, c. 25, s. 99; 2023, c. 19, s. 95.
851.22.22.10. If a taxpayer ceases to exist (otherwise than as a result of an amalgamation within the meaning of subsections 1 and 2 of section 544, a winding-up to which section 556 applies or a continuation to which section 633 applies), for the purposes of section 851.22.22.9, the taxpayer is deemed to have ceased to be a financial institution at the time (determined without reference to this section) at which the taxpayer ceased to be a financial institution or, if it is earlier, the time that is immediately before the end of the last taxation year of the taxpayer that ended at or before the time at which the taxpayer ceased to exist.
2010, c. 25, s. 99.
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