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I-3 - Taxation Act

Section 1029.8.20.1
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1029.8.20.1. (Repealed).
2000, c. 39, s. 132; 2010, c. 25, s. 123.
1029.8.20.1. Section 1029.8.16.6 does not apply to a corporation that, by reason of an arrangement, a transaction or an event, or of a series of arrangements, transactions or events would, but for this section, have been deemed to have paid an amount to the Minister for a taxation year under Division II.3.1, where it may reasonably be considered that one of the main purposes of the arrangement, transaction or event or of the series of arrangements, transactions or events is to enable the corporation to be deemed, for that taxation year, to have paid to the Minister, under that Division II.3.1, an amount greater than the amount that, but for that arrangement, transaction or event, or series of arrangements, transactions or events, would have been so deemed to have been paid to the Minister for that taxation year under Division II.3.1.
2000, c. 39, s. 132.
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