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Versions of s. 182(2), definition “exempt activity”, para (b)(iii)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2007-12-14 to 2017-06-22 View Source

    the particular corporation is not related to any other corporation that carries on tobacco manufacturing (determined, in respect of the other corporation, as if the particular corporation did not exist and the definition tobacco manufacturing were read without reference to the words “in Canada”);