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I-3 - Taxation Act

Section 1029.8.36.15
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1029.8.36.15. For the purposes of sections 1029.8.36.10 to 1029.8.36.12, where a particular corporation referred to in section 1029.8.36.5 or 1029.8.36.7 or a particular partnership referred to in section 1029.8.36.6 or 1029.8.36.7.1, as the case may be, or a corporation or partnership associated with it reduces its assets by any transaction in a taxation year or fiscal period and, but for that reduction, the particular corporation or particular partnership would not be contemplated in section 1029.8.36.10, the assets are deemed not to have been so reduced unless the Minister decides otherwise.
1995, c. 1, s. 157; 1997, c. 3, s. 71; 1997, c. 14, s. 231; 2006, c. 13, s. 141; 2022, c. 23, s. 101.
1029.8.36.15. For the purposes of sections 1029.8.36.10 to 1029.8.36.12, where a corporation referred to in any of sections 1029.8.36.5 to 1029.8.36.7.1 or a corporation associated with it reduces its assets by any transaction in a taxation year and, but for that reduction, the corporation referred to in any of sections 1029.8.36.5 to 1029.8.36.7.1 would not be contemplated in section 1029.8.36.10, the assets are deemed not to have been so reduced unless the Minister decides otherwise.
1995, c. 1, s. 157; 1997, c. 3, s. 71; 1997, c. 14, s. 231; 2006, c. 13, s. 141.
1029.8.36.15. For the purposes of sections 1029.8.36.10 to 1029.8.36.12, where a corporation referred to in any of sections 1029.8.36.5 to 1029.8.36.7 or a corporation associated with it reduces its assets by any transaction in a taxation year and, but for that reduction, the corporation referred to in any of sections 1029.8.36.5 to 1029.8.36.7 would not be contemplated in section 1029.8.36.10, the assets are deemed not to have been so reduced unless the Minister decides otherwise.
1995, c. 1, s. 157; 1997, c. 3, s. 71; 1997, c. 14, s. 231.
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