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I-3 - Taxation Act

Section 1104.1
Disposition versions

Full text
1104.1. Where a corporation so elects in the fiscal return it is required to file under this Act for a taxation year, each property of the corporation that is a share or indebtedness of another Canadian corporation that is, at any time in the year, a subsidiary wholly-owned corporation of the corporation is deemed, for the purposes of paragraphs b and f of section 1104 not to be owned by the corporation at that time, and each property owned by the other corporation at that time is deemed, for the purposes of the said paragraphs, to be owned by the corporation at that time.
1993, c. 16, s. 350; 1997, c. 3, s. 71.
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