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I-3 - Taxation Act

Section 476
Disposition versions

Full text
476. This division applies where the foreign affiliate of a taxpayer resident in Canada would be authorized to make an election referred to in the first paragraph of section 470 with respect to properties acquired by it that would on that assumption be indemnities for it if the foreign affiliate were resident in Canada and its only foreign affiliates were foreign affiliates of the taxpayer and if all or part of such properties are subsequently acquired by the taxpayer from the affiliate.
1973, c. 17, s. 53; 2009, c. 5, s. 164.
476. This division applies where the foreign affiliate of a taxpayer resident in Canada would be authorized to make an election contemplated by section 470 with respect to properties acquired by it that would on that assumption be indemnities for it if the foreign affiliate were resident in Canada and its only foreign affiliates were foreign affiliates of the taxpayer and if all or part of such properties are subsequently acquired by the taxpayer from the affiliate.
1973, c. 17, s. 53.
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