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I-3 - Taxation Act

Section 1124
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1124. Notwithstanding section 1122, a new corporation, within the meaning given to it by section 544, formed by the amalgamation after 18 June 1971, of two or more replaced corporations shall qualify as a corporation contemplated in section 1122 only if the replaced corporations were themselves non-resident owned investment corporations immediately before the amalgamation.
1972, c. 23, s. 839; 1997, c. 3, s. 71.
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