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I-3 - Taxation Act

Section 561
Disposition versions

Full text
561. Section 505 and sections 36 to 41.2 of the Act respecting the application of the Taxation Act (chapter I-4) do not apply to a winding-up described in section 556, and section 93.3.1 does not apply to such a winding-up with respect to property acquired by the parent on the winding-up.
1972, c. 23, s. 439; 1973, c. 17, s. 64; 1975, c. 22, s. 141; 1984, c. 15, s. 120; 2000, c. 5, s. 130; 2019, c. 14, s. 154.
561. Section 505 and sections 36 to 41.2 of the Act respecting the application of the Taxation Act (chapter I-4) do not apply to a winding-up described in section 556, and sections 93.3.1 and 106.4 do not apply to such a winding-up with respect to property acquired by the parent on the winding-up.
1972, c. 23, s. 439; 1973, c. 17, s. 64; 1975, c. 22, s. 141; 1984, c. 15, s. 120; 2000, c. 5, s. 130.
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