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I-3 - Taxation Act

Section 21.17
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21.17. A specified shareholder of a corporation in a taxation year is a taxpayer who owns, directly or indirectly, at any time in the year, not less than 10% of the issued shares of any class of the capital stock of the corporation or of any other corporation that is related to the corporation.
1986, c. 15, s. 37; 1997, c. 3, s. 71.
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