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I-3 - Taxation Act

Section 564.4.3
Disposition versions

Full text
564.4.3. For the purposes of section 564.4.1, where section 564.2 applies to the winding-up of a particular corporation in respect of which the subsidiary referred to in the said section 564.2 was the parent and section 564.4.1 applies in respect of losses of that particular corporation, the subsidiary is deemed to be the same corporation as, and a continuation of, that particular corporation with respect to those losses.
1993, c. 16, s. 225; 1997, c. 3, s. 71.
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