Statute
Section 151 — Excise Tax Act: Effect of election under subsection 150(1)
Text of the provision Official document
For the purposes of this Part, where a corporation that is a member of a closely related group has made an election under subsection 150(1), the corporation shall be deemed to be a financial institution throughout the period during which the election is in effect.
Official source: laws-lois.justice.gc.ca
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