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another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year,
another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year,
another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year,
another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, or
any other non-resident corporation to which the particular affiliate and the taxpayer are related throughout the year, or