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I-3 - Taxation Act

Section 1079.8.2
Disposition versions

Full text
1079.8.2. For the purposes of the definition of “confidential transaction” in the first paragraph of section 1079.8.1, the following rules apply:
(a)  if a contract with an adviser is entered into by a corporation associated with, or a person related to, at the time at which the contract is entered into, the taxpayer or the partnership, the contract is deemed to have been entered into by the taxpayer or the partnership, as the case may be; and
(b)  if an undertaking of confidentiality is made with an adviser by a corporation associated with, or a person related to, at the time at which the undertaking is made, the taxpayer or the partnership, the undertaking is deemed to have been made by the taxpayer or the partnership, as the case may be.
2010, c. 25, s. 189.
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