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where the taxpayer is a corporation, that was incurred by the corporation before the time control of the corporation was last acquired by a person or persons; (frais spécifiés)
where the taxpayer is a corporation, that was incurred by the corporation before the time control of the corporation was last acquired by a person or persons; (frais spécifiés)
where the taxpayer is a corporation, that was incurred by the corporation before the time control of the corporation was last acquired by a person or persons; (frais spécifiés)
where the taxpayer is a corporation, that was incurred by the corporation before the time control of the corporation was last acquired by a person or persons;