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I-3 - Taxation Act
Section 308.3.3
Disposition versions
308.3.3. In determining whether a person is a specified shareholder of a corporation for the purposes of subparagraph i of paragraph b of section 308.3.1 and paragraph h of section 308.3.2, the reference in section 21.17 to “or of any other corporation that is related to the corporation” shall be read as “or of any other corporation that is related to the corporation and that has a significant direct or indirect interest in any issued shares of the capital stock of the corporation”.
