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I-3 - Taxation Act

Section 1135.11
Disposition versions

Full text
1135.11. (Repealed).
2005, c. 38, s. 314; 2006, c. 13, s. 215.
1135.11. If, after the beginning of the winding-up of a subsidiary, within the meaning of section 556, to which the rules of sections 556 to 564.1 and 565 apply, the parent, within the meaning of section 556, begins to carry on a business that the subsidiary carried on before the beginning of its winding-up, the parent is deemed, for the purposes of sections 1135.1 to 1135.8, to continue the existence of the subsidiary.
2005, c. 38, s. 314.
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