30 May 2007 External T.I. 2006-0218101E5 F - Interaction entre 125.4(1) et 256(1.2)c) -- summary under Subsection 1106(2)

CRA noted that the expanded definition of control in s. 256(1.2)(c) does not apply for s. 256(5.1) purposes and, therefore, did not apply for purposes of determining whether there was control as described in the definition of prescribed taxable Canadian corporation in Reg. 1106(2).