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I-3 - Taxation Act

Section 21.4.3.1
Disposition versions

Full text
21.4.3.1. Section 21.4.3 does not apply in respect of a dividend to the extent that the dividend would be described in subparagraph ii of paragraph j of section 257 if the corporation not resident in Canada were not a foreign affiliate of the recipient of the dividend.
2019, c. 14, s. 60.
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