Income Tax Folio S3-F8-C1, Principal-business Corporations in the Resource Industries
Income Tax Folio S3-F8-C1, Principal-business Corporations in the Resource Industries Series 3: Property, Investments and Savings Plans Folio 8: Resource Properties Chapter 1: Principal-business Corporations in the Resource Industries Summary The Act provides various incentives for principal-business corporations operating in resource industries. This Chapter discusses the criteria for determining whether a corporation qualifies as a principal-business corporation (PBC) as that […]
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