I-3, r. 1 - Regulation respecting the Taxation Act

Full text
517.1R1. For the purposes of section 517.1 of the Act, section 1R6 applies, with the necessary modifications, where it is necessary to determine whether a particular corporation is connected with another corporation at a particular time.
s. 517.1R1; O.C. 1983-80, s. 33; R.R.Q., 1981, c. I-3, r. 1, s. 517.1R1; O.C. 1549-88, s. 20; O.C. 1633-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.