Full text
the other corporation is controlled, at that time, by a non-resident person or a group of non-resident persons not dealing with each other at arm’s length; and
the other corporation is controlled, at that time, by a non-resident person or a group of non-resident persons not dealing with each other at arm’s length; and
the other corporation is controlled, at that time, by a non-resident corporation; and
the other corporation is controlled, at that time, by a non-resident corporation; and