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I-3 - Taxation Act

Section 566
Disposition versions

Full text
566. The rules provided in this chapter apply to the winding-up after 1978 of a Canadian corporation other than a subsidiary to the winding-up of which the rules in sections 556 to 564.1 and 565 apply where, at a particular time in the course of the winding-up, all or substantially all of the property owned by the corporation immediately before such time is distributed to its shareholders.
1973, c. 17, s. 65; 1975, c. 22, s. 143; 1978, c. 26, s. 104; 1986, c. 19, s. 127; 1997, c. 3, s. 71.
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