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C-8.3 - Act respecting international financial centres
Section 12
Disposition versions
12. The Minister shall issue a certificate to a corporation or partnership where, for the taxation year or fiscal period,
(1) the qualification certificate issued in respect of the business was valid ; and
(2) the Minister is satisfied that the activities of the business were related to qualified international financial transactions.
The Minister may issue the certificate for a shorter period than the period indicated in the application.
