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I-3 - Taxation Act

Section 1029.8.36.166.8
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Full text
1029.8.36.166.8. (Repealed).
2003, c. 9, s. 340; 2012, c. 8, s. 228.
1029.8.36.166.8. For the purposes of this division, two or more corporations are deemed to be members of an associated group in a taxation year or at the end of a taxation year, as the case may be, if it may reasonably be considered that one of the main reasons for the separate existence of the corporations in that year or at the end of that year is to cause a qualified corporation to be deemed to have paid an amount to the Minister under this division or to increase such an amount.
2003, c. 9, s. 340.
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