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2019-01-01 to present
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for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the person, the person is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time.
Full text
for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the person, the person is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time.
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2017-01-01 to 2019-01-01
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for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the person, the person is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time; andtime.
Full text
for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the person, the person is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time.
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2013-12-12 to 2017-01-01
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for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the corporation,person, the corporationperson is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time; and
Full text
for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the person, the person is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time; and
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2013-06-26 to 2013-12-12
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for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to 127(26)(36) and section 127.3 to the corporation, the corporation is deemed to be a new corporation the first taxation year of which began at that time; and
Full text
for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the corporation, the corporation is deemed to be a new corporation the first taxation year of which began at that time; and
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2004-08-31 to 2013-06-26
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for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to 127(26) and section 127.3 to the corporation, the corporation is deemed to be a new corporation the first taxation year of which began at that time; and