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I-3, r. 1 - Regulation respecting the Taxation Act
Section 832.3r1
Disposition versions
832.3R1. For the purposes of subparagraph b of the first paragraph of section 832.3 of the Act, a prescribed corporation is a qualified related corporation within the meaning of subsection 8 of section 219 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of the insurer referred to in that section 832.3.
