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I-3 - Taxation Act

Section 21.21.1
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Full text
21.21.1. For the purposes of this Part, where it may reasonably be considered that one of the main reasons for the separate existence of two or more corporations in a taxation year is to reduce the amount of tax that would otherwise be payable under this Part, those corporations are deemed to be associated with each other in the year.
1990, c. 59, s. 30; 1997, c. 3, s. 71.
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