I-3 - Taxation Act

Full text
1143.2. The Minister may revoke the recognition of a corporation as a loan corporation if the Minister considers that the conditions determined by the Minister to maintain the recognition are no longer met by the corporation, or if the corporation makes a request that the recognition be revoked.
The revocation takes effect from the date or the taxation year, as the case may be, indicated by the Minister in the notice sent to the corporation by the Minister.
1997, c. 85, s. 318.