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I-3 - Taxation Act
Section 587.2
Disposition versions
587.2. A foreign affiliate of a corporation resident in Canada or a partnership of which such a foreign affiliate is a member is required to add, in computing the adjusted cost base to the foreign affiliate or partnership of a share of the capital stock of another foreign affiliate of the corporation, the amount required by subsection 1.1 of section 92 of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)) to be so added in that computation for the purposes of that Act.
