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I-3 - Taxation Act
Section 487.5.4
Disposition versions
487.5.4. The persons referred to in section 487.5.3 are the following:
(a) the individual by virtue of whose office or employment the debt is contracted;
(b) a specified shareholder of the corporation by virtue of whose services the debt is contracted;
(c) a person related to a person described in paragraph a or b.
