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

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 all of the shares (except directors’ qualifying shares) or of the capital of which are owned by one or more municipalities in Canada in combination with one or more persons each of which is described in the definition designated provincial Crown corporation;