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I-3 - Taxation Act

Section 564.4
Disposition versions

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564.4. Where section 564.2 applies and where, at any time, control of the parent or subsidiary has been acquired by a person or group of persons, no amount in respect of a net capital loss of the subsidiary for a taxation year ending before that time is deductible in computing the parent’s taxable income for a taxation year ending after that time.
1978, c. 26, s. 103; 1984, c. 15, s. 123; 1993, c. 16, s. 224; 1997, c. 3, s. 71.
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