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I-3 - Taxation Act

Section 230.0.0.3.6
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230.0.0.3.6. For the purposes of this section and sections 230.0.0.3.2, 230.0.0.3.3 and 230.0.0.3.5, each of the following is deemed to be a corporation associated with a particular corporation:
(a)  an individual related to the particular corporation;
(b)  a partnership of which a majority-interest partner is an individual related to the particular corporation or a corporation associated with the particular corporation; and
(c)  a limited partnership of which a member whose liability as a member is not limited is an individual related to the particular corporation or a corporation associated with the particular corporation.
1998, c. 16, s. 103.
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