Versions of s. 210(e)
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a partnership, if a person described in paragraph 210(a), 210(b) or 210(d), a partnership or a person exempt from tax under Part I by reason of subsection 149(1) is, at that time, a member thereof.
a partnership, if a person described in paragraph 210(a), 210(b) or 210(d), a partnership or a person exempt from tax under Part I by reason of subsection 149(1) is, at that time, a member thereof.