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I-3 - Taxation Act

Section 1029.8.36.0.114
Disposition versions

Full text
1029.8.36.0.114. Where it may reasonably be considered that one of the main reasons for the separate existence of two or more corporations in a taxation year is to cause a corporation to be deemed to have paid an amount to the Minister under this division for that year or to increase an amount that a corporation is deemed to have paid to the Minister under this division for that year, those corporations are deemed, for the purposes of this division, to be associated with each other in the year.
2013, c. 10, s. 116.
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