68. For the purposes of subparagraph 3 of the first paragraph of section 66, an individual who, at any time, works exclusively or almost exclusively for a group of corporations each of which is operating an international financial centre, including the particular corporation referred to in that section, is deemed to be working at that time exclusively or almost exclusively for the particular corporation if, at that time, the requirement set out in subparagraph 4 of the first paragraph of section 66 is satisfied as regards each of those corporations in relation to its international financial centre.
1999, c. 86, s. 68; 2004, c. 21, s. 21; 2006, c. 13, s. 10; 2021, c. 362021, c. 36, s. 301; 2022, c. 232022, c. 23, s. 211.