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I-3 - Taxation Act

Section 1082.0.1
Disposition versions

Full text
1082.0.1. For the purposes of sections 1082.0.1 to 1082.0.5,
“adviser” has the meaning assigned by section 1079.8.1;
“promoter” has the meaning assigned by section 1079.9;
“transaction” has the meaning assigned by section 1079.8.1.
For the purposes of this Title, the rules set out in section 1079.9.1 apply for the purpose of determining whether, at a particular time, a person or a partnership is associated with, or related to, another person or partnership.
2020, c. 16, s. 180.
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