I-3 - Taxation Act

Section 1029.8.36.72.47 Disposition versions

2021-06-04

1029.8.36.72.47. (Repealed).

2002, c. 9, s. 98; 2003, c. 9, s. 305; 2004, c. 21, s. 389; 2021, c. 18, s. 125.

2006-03-01

1029.8.36.72.47. Where the aggregate of the amounts attributed, in respect of a calendar year, in an agreement entered into with the qualified corporations carrying on, in that calendar year, a recognized business and that are associated with each other at the end of that calendar year exceeds the particular amount that is the lesser of the amounts determined for that calendar year in respect of those corporations under any of subparagraphs a to c of the first paragraph of section 1029.8.36.72.46, the amount attributed to each of the corporations for the calendar year is deemed, for the purposes of section 1029.8.36.72.45, to be equal to the proportion of the particular amount that the amount attributed for the calendar year to that corporation in the agreement is of the aggregate of all amounts attributed for the calendar year in the agreement.

2002, c. 9, s. 98; 2003, c. 9, s. 305; 2004, c. 21, s. 389.