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I-3 - Taxation Act
Section 280.14
Disposition versions
280.14. For the purposes of this division, an eligible small business corporation and an eligible business corporation do not include a corporation that is
(a) a professional corporation;
(b) a specified financial institution;
(c) a corporation the principal business of which is the leasing, rental, development or sale, or any combination of those activities, of immovable property owned by it; or
(d) a corporation more than 50% of the fair market value of the property of which, net of debts incurred to acquire the property, is attributable to immovable property.
