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I-3 - Taxation Act

Section 740.10
Disposition versions

Full text
740.10. For the purposes of subparagraph i of paragraph b of section 740.5, where it may reasonably be considered, having regard to all the circumstances, that a corporation has become related to any other corporation for the purpose of avoiding any limitation upon the deduction of a dividend under section 738, 740 or 845, the corporation is deemed not to be related to the other corporation.
1989, c. 77, s. 84; 1997, c. 3, s. 71.
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