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I-3, r. 1 - Regulation respecting the Taxation Act
Section 726.6.1r1
Disposition versions
726.6.1R1. For the purposes of subparagraph ii of paragraph c of the definition of “qualified small business corporation share” in the first paragraph of section 726.6.1 of the Act and of subparagraph i of subparagraph a of the second paragraph of that section, a corporation is connected with another corporation at a particular time where, at that time, the conditions mentioned in paragraph a or b of section 1R6 are met.
