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I-3 - Taxation Act
Section 1186.1
Disposition versions
1186.1. (Repealed).
1186.1. In this Part,
“financial institution” means a corporation referred to in paragraph a of section 1132;
“individual” has the meaning assigned by Part I;
“person” has the meaning assigned by section 1;
“reference period”, applicable in respect of a person, means the period from 1 January 1997 to 31 December 1999 if the person is an individual, or from 27 November 1996 to 26 November 1999 if the person is a corporation;
“tax under Part I” of a person for a taxation year means the tax which the person would be required to pay for the year under Part I were it not for sections 1183 and 1184;
“taxation year” has the meaning assigned by Part I.
1186.1. In this Part,
“financial institution” means a corporation referred to in paragraph a of section 1132;
“individual” has the meaning assigned by Part I;
“Minister” means the Minister of Revenue;
“person” has the meaning assigned by section 1;
“reference period”, applicable in respect of a person, means the period from 1 January 1997 to 31 December 1999 if the person is an individual, or from 27 November 1996 to 26 November 1999 if the person is a corporation;
“tax under Part I” of a person for a taxation year means the tax which the person would be required to pay for the year under Part I were it not for sections 1183 and 1184;
“taxation year” has the meaning assigned by Part I.
