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I-3 - Taxation Act

Section 1129.27.8
Disposition versions

Full text
1129.27.8. Where the Corporation redeems or purchases a share in respect of which tax is payable under section 1129.27.6, the following rules apply:
(a)  the Corporation is required to withhold the amount of tax, on behalf of the person who is liable to pay the tax, from the amount paid or credited by the Corporation to that person because of the redemption or purchase of the share; and
(b)  the Corporation is required to pay to the Minister the amount so withheld on behalf of that person within 30 days following the day on which the share is redeemed or purchased.
2002, c. 9, s. 125.
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