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I-3 - Taxation Act
Section 127.3.1
Disposition versions
127.3.1. For the purposes of this division, in determining whether persons are related to each other at any time, any rights referred to in paragraph b of section 20 that exist at that time are deemed not to exist at that time to the extent that the exercise of those rights is prohibited at that time under a law of the country under the jurisdiction of which the corporation was formed or last continued and is governed, that restricts the foreign ownership or control of the corporation.
