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I-3 - Taxation Act

Section 116.1
Disposition versions

Full text
116.1. For the purposes of this division, an individual who is an employee of a partnership is deemed to be a specified employee of the partnership where the individual is a specified shareholder of one or more corporations that, in total, are entitled, directly or indirectly, to a share of any income or loss of the partnership, which share is not less than 10% of the income or loss.
2000, c. 5, s. 40.
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