Regulation 4802

Subsection 4802(1)

Paragraph 4802(1)(e)

Administrative Policy

14 August 2020 External T.I. 2019-0829811E5 - Crown Agent Status w/respect to Para. 149(1)(o.2)

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Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iv) - Clause 149(1)(o.2)(iv)(D) deemed ownership clause in Crown corporation's statute applied for s. 149(1)(o.2)(iv) purposes 67