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I-3 - Taxation Act

Section 560.1
Disposition versions

Full text
560.1. For the purposes of sections 559 and 560, where the parent did not deal at arm’s length with another person at any time before the winding-up, the parent and the other person are deemed never to have dealt with each other at arm’s length, whether or not the parent and the other person coexisted.
The first paragraph does not apply if the other person is a corporation the control of which was acquired by the parent from a person with whom the parent dealt at arm’s length.
1980, c. 13, s. 58; 1997, c. 3, s. 71; 2000, c. 5, s. 126.
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