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Versions of s. 130(3)(a)(vii)(B), definition “302536“”, para (a)

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. 2017-01-01 to present available View Source

    a taxpayer is deemed to own each share of the capital stock of a corporation owned at that time by a person related to the taxpayer,”