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Annual Regulations: PDF versions since 1996
Court Decisions
I-3, r. 1 - Regulation respecting the Taxation Act
Section 1029.8.9.1r7
Disposition versions
1029.8.9.1R7. For the purposes of section 1029.8.9.1R5, the following are deemed to be a corporation associated with a particular corporation:
(a) an individual who is related to the particular corporation; and
(b) a partnership at least one of whose members is an individual related to or a corporation associated with the particular corporation.
