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I-3 - Taxation Act

Section 965.11.20
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965.11.20. (Repealed).
1988, c. 4, s. 104; 1997, c. 3, s. 71; 2017, c. 29, s. 166.
965.11.20. For the purposes of this Title, “qualified corporation” does not include a corporation that effects a transaction or operation or series of transactions or operations if, in the opinion of the Minister, it is reasonable to believe that the transaction or operation or series of transactions or operations is effected to meet the requirements of paragraph d or e of section 965.10.
1988, c. 4, s. 104; 1997, c. 3, s. 71.
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