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I-3 - Taxation Act

Section 1027.0.2
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1027.0.2. For the purposes of subparagraphs a and b of the first paragraph of section 1027.0.1,
(a)  the taxable income of a corporation that, in a particular taxation year, is associated with one or more other corporations is equal to the aggregate of the corporation’s taxable income for the particular year and of each of the other corporations’ taxable income for their respective taxation years that end in the particular year; and
(b)  the paid-up capital of a corporation that, in a particular taxation year, is associated with one or more other corporations is equal to the aggregate of the corporation’s paid-up capital determined in accordance with the second paragraph of section 1027.0.1 for the particular year and of the paid-up capital so determined of each of the other corporations for their respective taxation years that end in the particular year.
2009, c. 15, s. 191.
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