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I-3 - Taxation Act

Section 716.0.3
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716.0.3. If, but for this section, a corporation, other than a corporation that was a predecessor corporation in an amalgamation to which section 544 applied or a corporation that was wound up in a winding-up to which Chapter VII of Title IX of Book III applied, would be deemed under section 752.0.10.16 to have made a gift after the corporation ceased to exist, for the purposes of this Title, the corporation is deemed to have made the gift in its last taxation year.
Any amount of interest payable under this Part must be determined as if the presumption provided in the first paragraph did not apply.
1999, c. 83, s. 71.
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