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I-3 - Taxation Act
Section 1079.8.15.2
Disposition versions
1079.8.15.2. In this Title, unless the context indicates a different meaning,
“tax treatment” has the meaning assigned by subsection 1 of section 237.5 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
“transaction” includes an arrangement or event;
“uncertain tax treatment” of a corporation for a taxation year means a reportable uncertain tax treatment of the corporation for the year, to which section 237.5 of the Income Tax Act applies.
