I-3 - Taxation Act

Full text
56. Where a person to whom sections 48 to 52.1 would otherwise apply ceases to be an employee before all conditions have been fulfilled that would make such sections applicable, those sections apply as though the person were still an employee and as though the office or employment were still in existence.
1972, c. 23, s. 50; 2001, c. 53, s. 21.