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C-8.3 - Act respecting international financial centres

Section 8.1
Disposition versions

Full text
8.1. For the purposes of subparagraph b of paragraph 22 of section 7, where back office activities relating to a financial transaction carried out by a financial corporation that is described in paragraph 1 of the definition of that expression in section 4 and that is not resident in Canada are carried out by a branch of the financial corporation, a branch of the financial corporation is deemed to be a separate corporation from the financial corporation and its other branches, and the branch that carries out the back office activities is deemed to be resident of the place where those back office activities are taking place.
2015, c. 24, s. 8.
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