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I-3 - Taxation Act

Section 173.2
Disposition versions

Full text
173.2. For the purposes of sections 169 to 173.1, 173.3 and 174, a corporation not resident in Canada is deemed to be a specified shareholder not resident in Canada of itself and a trust not resident in Canada is deemed to be a specified beneficiary not resident in Canada of itself.
2015, c. 24, s. 38.
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