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C-8.3 - Act respecting international financial centres

Section 4.1
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4.1. For the purposes of the definition of “qualified establishment” in section 4, an employee of a corporation in respect of whom a certificate recognizing the employee as a specialist is issued to the corporation, for all or part of a calendar year, is deemed to be an eligible employee of the corporation for all or part of the taxation year that includes all or part of the calendar year.
2023, c. 19, s. 4.
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