Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 21.4.0.2
Disposition versions

Full text
21.4.0.2. A corporation that would be controlled by a group of persons, in this section referred to as the “first-tier group”, if no corporation that is a member of the first-tier group were controlled by any person or group of persons, is controlled by
(a)  the first-tier group; and
(b)  any group of one or more persons comprised of, in respect of every member of the first-tier group, either the member, or a person or group of persons by whom the member is controlled.
2003, c. 2, s. 9.
© Gouvernement du Québec