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  • What interests in a foreign company are taken into account in the control tests?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    In most cases, an interest in a foreign company will be held in the form of shares. This interest can be held either directly or indirectly through other entities. At a particular time, your interests in a foreign company include the interests you hold in the company as well as the interests you are entitled to acquire.

    The interests of your associates in a foreign company are also relevant for determining whether you have an interest in the company.

    Last modified: 05 Dec 2006QC 17522