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I-3 - Taxation Act

Section 175.2.10
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175.2.10. Only amounts that are in respect of an authorized foreign bank’s Canadian banking business, and that are entered in the accounting records of the business in a manner consistent with the manner in which they are required to be treated for the purposes of the branch financial statements, shall be used to determine the amounts referred to in the first paragraph of section 175.2.9 of an authorized foreign bank’s assets, debts to other persons and partnerships, and branch advances, and the amounts in the second paragraph of section 175.2.9.
2004, c. 8, s. 32.
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