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

Full text
504.2R1. For the purposes of section 504.2 of the Act, section 1R6 applies, with the necessary modifications, in determining whether a particular corporation is connected with another corporation at a particular time.
s. 504.2R1; O.C. 1249-2005, s. 18; O.C. 134-2009, s. 1.