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I-3 - Taxation Act
Section 1091.4
Disposition versions
1091.4. For the purposes of Title I.2 of Book XI of Part I, where section 1091.3 applies to a person that is a corporation or trust or to a partnership, if the Canadian service provider referred to in that section does not deal at arm’s length with the promoter of the person or of the partnership, the Canadian service provider is deemed not to deal at arm’s length with the person or partnership.
