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I-3 - Taxation Act

Section 5.2
Disposition versions

Full text
5.2. (Repealed).
1990, c. 59, s. 5; 1997, c. 3, s. 71; 2009, c. 15, s. 27.
5.2. Where section 5.1 applies in respect of a corporation, the corporation is deemed not to have established a fiscal period before 1 January 1988 or 1 July 1988, as the case may be, for the purpose of determining its fiscal period after 31 December 1987 or 30 June 1988, as the case may be.
1990, c. 59, s. 5; 1997, c. 3, s. 71.
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