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I-3 - Taxation Act

Section 1029.8.36.0.3.71
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1029.8.36.0.3.71. (Repealed).
2003, c. 9, s. 219; 2021, c. 18, s. 119.
1029.8.36.0.3.71. Where it may reasonably be considered that one of the main reasons for the separate existence of two or more corporations in a calendar year is to cause a qualified corporation to be deemed to have paid an amount to the Minister under this division in respect of that year or to increase an amount that a qualified corporation is deemed to have paid to the Minister under this division in respect of that year, those corporations are deemed, for the purposes of this division, to be associated with each other at the end of the year.
2003, c. 9, s. 219.
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