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I-3 - Taxation Act

Section 1029.8.21.36
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1029.8.21.36. (Repealed).
2001, c. 51, s. 103; 2009, c. 15, s. 224.
1029.8.21.36. For the purposes of this division, two or more corporations or partnerships are deemed to be members of an associated group, in a taxation year or fiscal period, or at the end of a taxation year or fiscal period, if it may reasonably be considered that one of the main reasons for the separate existence of those corporations or partnerships in that year or period, or at the end of that year or period, is to cause a qualified corporation to be deemed to have paid an amount to the Minister under this division or to increase such an amount.
2001, c. 51, s. 103.
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