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I-3 - Taxation Act
Section 851.22.43
Disposition versions
851.22.43. Where a Canadian affiliate of an entrant bank and the entrant bank meet the conditions set out in subparagraphs a and b of the first paragraph of section 851.22.41 and make a valid election under subsection 14 of section 142.7 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) and the Canadian affiliate has not made an election under that section with any other entrant bank, the entrant bank is deemed to be the same corporation as, and a continuation of, the Canadian affiliate for the purposes of paragraphs c and d of section 851.22.11 in respect of any specified debt obligation disposed of by the Canadian affiliate.
