I-3, r. 1 - Regulation respecting the Taxation Act

Full text
360R64. For the purposes of sections 360R58 and 360R61, where a corporation acquired the control of another corporation between 12 November 1981 and 1 January 1983 as a result of the acquisition of shares of the other corporation pursuant to an agreement in writing entered not later than 12 November 1981, the corporation is deemed to have acquired control of it not later than on that latter date.
s. 360R28.6; O.C. 2509-85, s. 28; O.C. 35-96, s. 58; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.