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Versions of s. 127.49(1), definition “independent engineer or geoscientist”, para (b)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source

    is at all times at arm’s length with, independent of, and not employed by, each taxpayer claiming a related CTM investment tax credit. (ingénieur ou géoscientifique indépendant)