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Ership, to jointly elect under Do not use this area subsection 85(2) where the partnership has disposed of property to the corporation and has received as consideration shares of any class of the capital stock of the corporation. In order to file this election you must have a valid Canada Revenue Agency (CRA) account number. If you do not have a RZ partnership account number, go to canada.ca/business-registration-online or fill out Form RC1, Request for a business number and certain progra.

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