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I-3 - Taxation Act

Section 725.1.6
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725.1.6. For the purposes of paragraph b of the definition of “qualified corporation” in section 725.1.3 and sections 725.1.4 and 725.1.5, if a corporation or another corporation with which it is associated reduces its assets by any transaction in a taxation year and, but for that reduction, the corporation would not be a qualified corporation, the assets are deemed not to have been so reduced unless the Minister decides otherwise.
2009, c. 15, s. 108.
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