Versions of s. 18.4(1), definition “specified entity”, para (c)(ii)
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have 25% or more of the fair market value of all equity interests in the particular entity or the other entity, as the case may be. (entité déterminée)
have 25% or more of the fair market value of all equity interests in the particular entity or the other entity, as the case may be. (entité déterminée)