Versions of s. 225.2(8)(b)(ii)
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where the member is an individual, the estate of a deceased individual or a trust, has or would, if it had income for the year, have, under the rules prescribed in section 2603 of the Income Tax Regulations, income earned in the year 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, and