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I-3 - Taxation Act

Section 517.5.0.1
Disposition versions

Full text
517.5.0.1. For the purposes of section 517.5,
(a)  a group of persons in respect of a corporation means any two or more persons each of whom owns shares of the capital stock of the corporation;
(b)  a corporation that is controlled by one or more members of a particular group of persons in respect of that corporation is deemed to be controlled by that group of persons; and
(c)  a corporation may be controlled by a person or a particular group of persons notwithstanding that the corporation is also controlled or deemed to be controlled by another person or group of persons.
1994, c. 22, s. 194; 1997, c. 3, s. 71.
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