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I-3 - Taxation Act

Section 714
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714. For the purposes of this Title, where a corporation is a member of a partnership at the end of the fiscal period of such partnership, the eligible amount of a gift made in the name of the partnership is deemed to be the eligible amount of a gift made by the corporation during its taxation year in which the fiscal period of the partnership ends, up to the proportion of its share in such partnership.
1972, c. 23, s. 536; 1993, c. 64, s. 48; 1997, c. 3, s. 71; 2009, c. 5, s. 238; 2019, c. 14, s. 183.
714. For the purposes of this Title, where a corporation is a member of a partnership at the end of the fiscal year of such partnership, the eligible amount of a gift made in the name of the partnership is deemed to be the eligible amount of a gift made by the corporation during its taxation year in which the fiscal year of the partnership ends, up to the proportion of its share in such partnership.
1972, c. 23, s. 536; 1993, c. 64, s. 48; 1997, c. 3, s. 71; 2009, c. 5, s. 238.
714. For the purposes of this Title, where a corporation is a member of a partnership at the end of the fiscal year of such partnership, any gift made in the name of the partnership is deemed a gift made by the corporation during its taxation year in which the fiscal year of the partnership ends, up to the proportion of its share in such partnership.
1972, c. 23, s. 536; 1993, c. 64, s. 48; 1997, c. 3, s. 71.
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