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I-3 - Taxation Act

Section 462.21
Disposition versions

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462.21. Where a taxpayer has loaned or transferred property, either directly or indirectly, by means of a trust or otherwise, to a trust in which another taxpayer is beneficially interested, the taxpayer is, for the purposes of sections 462.1 to 462.24, deemed to have loaned or transferred the property, as the case may be, to or for the benefit of the other taxpayer.
1987, c. 67, s. 112; 1994, c. 22, s. 188; 1996, c. 39, s. 273.
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