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I-3 - Taxation Act

Section 127.5
Disposition versions

Full text
127.5. For the purposes of this division, where, at any time, two corporations resident in Canada are related, otherwise than because of a right referred to in paragraph b of section 20, any corporation that is a controlled foreign affiliate of one of the corporations at that time is deemed to be a controlled foreign affiliate of the other corporation at that time.
2001, c. 53, s. 41.
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