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I-3 - Taxation Act

Section 7.17
Disposition versions

Full text
7.17. For the purposes of this Part,
(a)  unless the context requires otherwise, an obligation issued by a debtor includes any part of a larger obligation that was issued by the debtor;
(b)  the principal amount of that part is deemed to be the portion of the principal amount of that larger obligation that relates to that part; and
(c)  the amount for which that part was issued is deemed to be the portion of the amount for which that larger obligation was issued that relates to that part.
1996, c. 39, s. 13.
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