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I-3 - Taxation Act

Section 1159.7
Disposition versions

Full text
1159.7. Except where inconsistent with this Part, the first paragraph of section 549, section 564 where it refers to the first paragraph of section 549 and sections 1000 to 1027.0.3 and 1037 to 1079.16 apply, with the necessary modifications, to this Part.
Furthermore, for the purposes of this Part, the following rules apply:
(a)  an insurance corporation that is not a corporation is deemed to be a corporation;
(b)  the fiscal period of any corporation that is deemed to be a corporation under subparagraph a is deemed to be the taxation year of the corporation.
1993, c. 19, s. 148; 1993, c. 64, s. 198; 1995, c. 49, s. 236; 1995, c. 63, s. 261; 1997, c. 3, s. 71; 2005, c. 1, s. 289; 2006, c. 13, s. 221; 2009, c. 15, s. 445.
1159.7. Except where inconsistent with this Part, the first paragraph of section 549, section 564 where it refers to the first paragraph of section 549 and sections 1000 to 1027 and 1037 to 1079.16 apply, with the necessary modifications, to this Part.
Furthermore, for the purposes of this Part, the following rules apply:
(a)  an insurance corporation that is not a corporation is deemed to be a corporation;
(b)  the fiscal period of any corporation that is deemed to be a corporation under subparagraph a is deemed to be the taxation year of the corporation.
1993, c. 19, s. 148; 1993, c. 64, s. 198; 1995, c. 49, s. 236; 1995, c. 63, s. 261; 1997, c. 3, s. 71; 2005, c. 1, s. 289; 2006, c. 13, s. 221.
1159.7. Except where inconsistent with this Part, sections 1000 to 1027 and 1037 to 1079.16 apply to this Part, with the necessary modifications.
Furthermore, for the purposes of this Part, the following rules apply:
(a)  an insurance corporation that is not a corporation is deemed to be a corporation;
(b)  the fiscal period of any corporation that is deemed to be a corporation under subparagraph a is deemed to be the taxation year of the corporation.
1993, c. 19, s. 148; 1993, c. 64, s. 198; 1995, c. 49, s. 236; 1995, c. 63, s. 261; 1997, c. 3, s. 71; 2005, c. 1, s. 289.
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