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I-3 - Taxation Act

Section 965.116
Disposition versions

Full text
965.116. For the purposes of this Title, “qualified issuing corporation” does not include a corporation that effects a transaction or operation or a series of transactions or operations if, in the opinion of the Minister, it is reasonable to believe that the transaction or operation or the series of transactions or operations was effected to meet the requirements set out in paragraph d or e of section 965.90.
2006, c. 13, s. 80.
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