Clause 26 relates to the foreign affiliate dumping measure. The main measure amends section 212.3 of the Income Tax Act and comes later. This clause deals with a specific case in which a tax avoidance strategy could be used to affect foreign affiliate dumping through the use of a foreign corporation that immigrates to Canada. It's consequential to the main foreign affiliate dumping changes, and it applies specifically in the case of corporate immigration through which they try to achieve the same tax results.
(Clause 26 agreed to on division)
(On clause 27)