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I-3 - Taxation Act

Section 346.3
Disposition versions

Full text
346.3. Section 346.2 does not apply in respect of a corporation for a taxation year where property was transferred in the 12-month period preceding the end of the year or the corporation became indebted in that period and it can reasonably be considered that one of the reasons for the transfer or the indebtedness was to increase the amount that the corporation would, but for this section, be entitled to deduct under that section 346.2.
1996, c. 39, s. 106; 1997, c. 3, s. 71.
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