Versions of s. 206(1.1)(d)(iii)(E)

in the calendar year that includes the particular time the corporation was continued from a jurisdiction outside Canada, or incorporated or otherwise formed and the total amount incurred in the year by the corporation for the services (other than services relating to an investment activity of the corporation or another corporation with which the corporation does not deal at arm’s length) of employees and other individuals rendered in Canada exceeds $250,000; or