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I-3 - Taxation Act

Section 11.1
Disposition versions

Full text
11.1. Notwithstanding section 11, for the purposes of this Part, other than paragraph a of section 772.6.1, a corporation is deemed not to be resident in Canada at any time if it is deemed not to be resident in Canada at that time under subsection 5 of section 250 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1986, c. 19, s. 4; 1997, c. 3, s. 71; 2004, c. 8, s. 11.
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