I-3 - Taxation Act

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592.10. The specified purpose to which section 592.8 refers is the determination, in respect of an interest in an Australian trust, of the Québec tax results (as defined in section 21.4.16) of the taxpayer resident in Canada referred to in section 592.8 for a taxation year in respect of shares of the capital stock of a foreign affiliate of the taxpayer.
2017, c. 1, s. 146.