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I-3 - Taxation Act

Section 1029.8.36.166.60.37
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1029.8.36.166.60.37. An associated group, in a taxation year, means all the corporations that are associated with each other in the year.
For the purposes of the first paragraph, a business carried on by an individual, other than a trust, is deemed, at a particular time, to be carried on by a corporation all the voting shares in the capital stock of which are owned by the individual at that time.
2021, c. 14, s. 151.
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