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I-3 - Taxation Act
Section 1117.0.1
Disposition versions
1117.0.1. A corporation is deemed to be a mutual fund corporation from the date it was incorporated until 31 December 2017 or, if it is earlier, the date the corporation meets the conditions to qualify as a mutual fund corporation under section 1117, if it has made a valid election under paragraph d of subsection 8.01 of section 131 of the Income Tax Act (R.S.C. 1985, c. 1, 5th (Suppl.)).
