Investing one’s cash in enterprise is a good way of gaining rewards. (2) For the needs of clause (1) (c), eligible traders”, of a corporation that is registered beneath Half X.3 of the Revenue Tax Act (Canada) and that has a permanent establishment in Ontario, means individuals who’re ordinarily resident in Canada and who could be eligible buyers under this Part if they had been ordinarily resident in Ontario but doesn’t embrace trusts which are not qualifying trusts for individuals, as defined by subsection 127.four (1) of the Earnings Tax Act (Canada).

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