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I-3 - Taxation Act

Section 261.8
Disposition versions

Full text
261.8. For the purposes of section 261.6, a partnership in respect of which any of paragraphs a to f of section 261.7 applies shall be considered to have actively carried on the business contemplated by the document referred to in any of those paragraphs, or earned income from the property described in any of those paragraphs, throughout the period beginning 22 February 1994 and ending on the earlier of 1 January 1995 and the closing date stipulated in the document.
1996, c. 39, s. 78; 1997, c. 3, s. 71.
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