Versions of s. 225.2(8)(b)(i)
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where the member is a corporation has or would, if it had taxable income for the year, have, under the rules prescribed in any of sections 402 to 405 of the Income Tax Regulations, taxable income earned in any of the non-participating provinces from a business (within the meaning assigned by subsection 248(1) of the Income Tax Act) carried on through the partnership,