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I-3 - Taxation Act

Section 16.1
Disposition versions

Full text
16.1. Where, in a taxation year, a corporation not resident in Canada operates a mine, produces, processes, preserves, packs or builds goods or a product in whole or in part, or produces or presents a public show, it is deemed to have an establishment at the place, in Canada, where it carries on one or the other of these activities.
1979, c. 38, s. 3; 1997, c. 3, s. 71.
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