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I-3 - Taxation Act

Section 771.0.7
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771.0.7. For the purposes of this Title, a corporation is deemed, for the purpose of determining whether it is associated with one or more other corporations in a taxation year, not to be associated in that year with a corporation which, in that year, is not resident and does not have any establishment in Canada.
1997, c. 85, s. 152.
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