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I-3 - Taxation Act

Section 736.0.4
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736.0.4. Where control of a corporation has been acquired at any time by a person or persons, such portion of the corporation’s non-capital loss for a taxation year ending before that time to the extent that it was not deductible in computing the corporation’s income for such a year and may be considered such a loss of a subsidiary, within the meaning of section 556, from carrying on a particular business and in respect of which sections 564.2, 564.3 and 564.4 apply, as they read on 12 November 1981, is deemed to be a non-capital loss of the corporation from carrying on the particular business of the subsidiary.
1984, c. 15, s. 167; 1997, c. 3, s. 71.
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