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I-3 - Taxation Act

Section 597.0.11
Disposition versions

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597.0.11. A person that is, at the time of the transfer or loan referred to in section 597.0.9, a contributor to the original trust referred to in that section, is deemed to be at and after that time, even if the person has ceased to exist,
(a)  a contributor to the transferee trust referred to in section 597.0.9; and
(b)  a connected contributor to the transferee trust, if at that time the person is a connected contributor to the original trust.
2015, c. 36, s. 29.
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