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For the purposes of this Part, a particular corporation and another corporation are closely related to each other at any time if at that time
For the purposes of this Part, a particular corporation and another corporation are closely related to each other at any time if at that time
For the purposes of this Part, a particular corporation and another corporation are closely related to each other at any time if at that time
For the purposes of this Part, a particular corporation and another corporation are closely related to each other at any time if at that time the particular corporation is resident in Canada and is a registrant and at that time