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I-3 - Taxation Act

Section 526.1
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Full text
526.1. For the purposes of section 526 and this section, “wholly-owned corporation” of a taxpayer means a corporation all the issued and outstanding shares of the capital stock of which, except director’s qualifying shares, belong to
(a)  the taxpayer,
(b)  a corporation that is a wholly-owned corporation of the taxpayer, or
(c)  any combination of persons described in paragraph a or b.
1993, c. 16, s. 213; 1997, c. 3, s. 71.
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