I-3 - Taxation Act

Section 869.9 Disposition versions

2011-06-06

869.9. For the purpose of determining whether an amount is deductible by an employer under section 869.4, if a trust was an employee life and health trust at the time that a promissory note or other evidence of indebtedness referred to in section 869.8 was issued or provided, the trust is deemed to be an employee life and health trust at each time that an employer contribution is deemed to be made under paragraph b of section 869.8 in respect of the note or other indebtedness.

2011, c. 6, s. 174.