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I-3 - Taxation Act

Section 462.18
Disposition versions

Full text
462.18. For the purposes of sections 462.19 and 462.20, “specified person”, with respect to an individual, means
(a)  a designated person in respect of the individual; or
(b)  a corporation, other than a small business corporation, of which a designated person in respect of the individual would have been a specified shareholder, within the meaning of section 21.17, if section 21.18 were read without reference to paragraphs a and d thereof.
1987, c. 67, s. 112; 1997, c. 3, s. 71.
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