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I-3 - Taxation Act

Section 736.0.1.2
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736.0.1.2. For the purposes of sections 736.0.1 and 736.0.1.1, a taxpayer’s business that is at any time an adventure or concern in the nature of trade is deemed to be a business carried on at that time by the taxpayer.
2000, c. 5, s. 159; 2017, c. 1, s. 178.
736.0.1.2. For the purposes of sections 736.0.1 and 736.0.1.1, a corporation’s business that is at any time an adventure or concern in the nature of trade is deemed to be a business carried on at that time by the corporation.
2000, c. 5, s. 159.
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