Yes, and in particular a shareholder that buys a flow-through share. Basically, with that flow-through share they get a share, but they also get access to the deduction. Let's say it was a development expense of $100—
November 2nd, 2017 / 4:45 p.m.
Senior Tax Policy Officer, Business Income Tax Division, Tax Policy Branch, Department of Finance
Yes, and in particular a shareholder that buys a flow-through share. Basically, with that flow-through share they get a share, but they also get access to the deduction. Let's say it was a development expense of $100—
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