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I-3 - Taxation Act

Section 232.1.1
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232.1.1. For the purposes of sections 232.1 and 236.1, the expression “small business corporation” at any particular time includes a corporation that was at any time in the 12 months preceding that time a small business corporation.
1988, c. 18, s. 14; 1997, c. 3, s. 71.
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