I-3 - Taxation Act

Full text
359.2.0.1. For the purpose of applying sections 359.2 and 359.4 in respect of an agreement entered into after 28 February 2018 and before 1 January 2021, the first paragraph of those sections is to be read as if “24 months” were replaced by “36 months”.
2021, c. 36, s. 65.