I-3 - Taxation Act

Section 737.22.0.2.4 Disposition versions

2006-03-01

737.22.0.2.4. For the purposes of this Title, a corporation that would be an eligible employer for a taxation year within the meaning of any of paragraphs g, h, i and j of the definition of “eligible employer” in the first paragraph of section 737.22.0.1, but for paragraph c of the definition of “qualified corporation” in the first paragraph of any of sections 1029.8.36.0.3.60, 1029.8.36.72.56 and 1029.8.36.72.83, is deemed to be an eligible employer for the corporation’s taxation year ending immediately before the acquisition of control described in that paragraph c and to be a corporation described in that paragraph g, h, i or j, as the case may be, for that taxation year.

2004, c. 21, s. 177.