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I-3 - Taxation Act

Section 569.0.0.1
Disposition versions

Full text
569.0.0.1. For the purposes of sections 569, 569.0.0.3 and 569.0.0.4, a qualifying liquidation and dissolution of a foreign affiliate (in this section referred to as the “disposing affiliate”) of a taxpayer means a liquidation and dissolution of the disposing affiliate in respect of which the taxpayer makes a valid election under subsection 3.1 of section 88 of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.))
Chapter V.2 of Title II of Book I applies in relation to an election made under subsection 3.1 of section 88 of the Income Tax Act.
2015, c. 21, s. 188.
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