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I-4 - Act respecting the application of the Taxation Act

Section 92
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92. A corporation that at any time before 7 May 1974 was deemed to be a foreign affiliate of a taxpayer pursuant to an election made in accordance with paragraph d of section 442 of the Taxation Act (1972, chapter 23) before that section was replaced by section 149 of chapter 22 of the statutes of 1975 is deemed to have been a foreign affiliate of the taxpayer at that time.
1977, c. 26 s. 119.
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