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Versions of s. 127.491(1), definition “qualifying corporation”, para (c)

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

    a corporation described in paragraph 149(1)(d.5) not less than 90% of the shares or the capital of which are owned by one or more entities each of which is