I-3 - Taxation Act

Section 1029.8.36.166.14 Disposition versions

2012-05-09

1029.8.36.166.14. (Repealed).

2003, c. 9, s. 340; 2012, c. 8, s. 228.

2006-03-01

1029.8.36.166.14. The agreement to which section 1029.8.36.166.13 refers, in respect of a corporation that is a member of an associated group at the end of a taxation year, is the agreement pursuant to which every corporation that is a member of the group attributes to the corporation an amount for the year that is not greater than the amount by which $100,000 exceeds the aggregate of all amounts each of which is an amount deemed to have been paid to the Minister under sections 1029.8.36.166.12 and 1029.8.36.166.27

(a)  by the corporation for a preceding taxation year;

(b)  where the corporation is a member of an associated group in the year, by another corporation that is a member of the group, for a particular taxation year of the other corporation ending in the year or for any taxation year of the other corporation preceding that particular year; or

(c)  where the corporation was a member of an associated group in a preceding taxation year, by another corporation, other than a corporation referred to in paragraph b, that is a member of the group, for a particular taxation year of the other corporation ending in that preceding taxation year or for any taxation year of the other corporation preceding that particular taxation year.

2003, c. 9, s. 340.