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Versions of s. 18.3(1), definition “subsidiary”, 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. 2013-12-12 to present available View Source

    an entity in which the particular entity holds at that time securities that have a total fair market value greater than 10% of the equity value of the entity; and