Full text
[Repealed, 2007, c. 35, s. 60]
[Repealed, 2007, c. 35, s. 60]
[Repealed, 2007, c. 35, s. 60]
In respect of any payment of interest deemed by subsection 214(6), 214(7) or 214(7.1) to have been made by a non-resident-owned investment corporation on the assignment or other transfer of an obligation, paragraph 212(1)(b) shall be read and construed without reference to subparagraph 212(1)(b)(i).