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I-3 - Taxation Act

Section 359.2.3
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359.2.3. For the purposes of section 359.2.1, a corporation’s paid-up capital amount at any time is the aggregate of
(a)  its paid-up capital determined for its last taxation year that ended more than 30 days before that time; and
(b)  the aggregate of all amounts each of which is the paid-up capital of another corporation associated at that time with the corporation, determined for the other corporation’s last taxation year that ended more than 30 days before that time.
1998, c. 16, s. 124.
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