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I-3 - Taxation Act

Section 1125
Disposition versions

Full text
1125. Except for the purposes of sections 544 and 566 to 568, a non-resident owned investment corporation which would, but for this section, be a Canadian corporation, a taxable Canadian corporation or a private corporation, is nevertheless deemed not to be such a corporation.
1972, c. 23, s. 840; 1973, c. 17, s. 132; 1978, c. 26, s. 213; 1986, c. 19, s. 205; 1997, c. 3, s. 71.
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