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I-3 - Taxation Act

Section 21.20.5
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21.20.5. For the purposes of sections 21.20 to 21.24, a person who owns shares in two or more corporations is deemed, as shareholder of one of the corporations, to be related to himself, herself or itself as shareholder of each of the other corporations.
1990, c. 59, s. 28; 1997, c. 3, s. 71; 1998, c. 16, s. 19.
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