Full text
For the purposes of subsections (4.1) and (4.5), a specified owner, at any time, in respect of a taxpayer means the taxpayer or a person or partnership that is, at that time,
For the purposes of subsections (4.1) and (4.5), a specified owner, at any time, in respect of a taxpayer means the taxpayer or a person or partnership that is, at that time,
For the purposes of subsections (4.1) and (4.5), a specified owner, at any time, in respect of a taxpayer means the taxpayer or a person or partnership that is, at that time,