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I-3 - Taxation Act

Section 1029.8.36.166.60.43
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1029.8.36.166.60.43. Where, in relation to a taxation year, a qualified corporation or, where it is a member of an associated group in the year, another corporation that is a member of that group reduces its assets by any transaction and that reduction increases the amount that the qualified corporation would, but for this section, be deemed to have paid to the Minister under this division for that year, the assets are deemed not to have been so reduced unless the Minister decides otherwise.
2021, c. 14, s. 151.
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