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I-3 - Taxation Act

Section 965.73
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965.73. For the purposes of sections 965.64 to 965.67, if a corporation or a corporation associated with it reduces its assets by any transaction for the purpose of qualifying the corporation as a corporation whose assets are less than $200,000,000, the assets are deemed not to have been reduced unless the Minister decides otherwise.
2006, c. 13, s. 80; 2010, c. 5, s. 104.
965.73. For the purposes of sections 965.64 to 965.67, if a corporation or a corporation associated with it reduces its assets by any transaction for the purpose of qualifying the corporation as a corporation whose assets are less than $100,000,000, the assets are deemed not to have been reduced unless the Minister decides otherwise.
2006, c. 13, s. 80.
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