I-3 - Taxation Act

Full text
851.47. For the purposes of paragraph a of section 851.42, a debtor is deemed not to have made arrangements to repay an indebtedness within 10 years where the debtor’s arrangement to repay can reasonably be considered to be part of a series of indebtedness and repayments that ends more than 10 years after it begins.
2001, c. 7, s. 132.