I-3 - Taxation Act

Full text
1029.6.0.1.5. Where a taxpayer is a corporation control of which was acquired by a person or group of persons at any time after 13 March 2000, section 1029.6.0.1.4 does not apply to the taxpayer for any taxation year that ends after that time.
2001, c. 51, s. 89; 2003, c. 9, s. 174.