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

Full text
726.6.2R1. For the purposes of section 726.6.2 of the Act, a corporation is connected with another corporation at a particular time where, at that time, the conditions mentioned in paragraph a or b of section 1R6 are met.
s. 726.6.2R1; O.C. 67-96, s. 37; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.