I-3 - Taxation Act

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159.3. Where at any time one or more persons or entities that are not described in any of paragraphs a to e of the definition of Canadian newspaper in section 159 have any direct or indirect influence that, if exercised, would result in control in fact of a person or entity that holds a right to produce or publish issues of a newspaper, the newspaper is deemed not to be a Canadian newspaper at that time.
2003, c. 2, s. 55.