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I-3 - Taxation Act

Section 217.16
Disposition versions

Full text
217.16. (Repealed).
1997, c. 31, s. 27; 2015, c. 24, s. 43.
217.16. Where it may reasonably be considered that one of the main reasons a person carries on a business or is a member of a partnership is to avoid the application of subparagraph i of paragraph b or c of section 217.15, the person is deemed, for the purposes of those subparagraphs, not to carry on the business and not to be a member of the partnership.
1997, c. 31, s. 27.
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