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If company is incorporated before April 26, 1965 there are four tests to determine the residence of the company. Which one of the following is

If company is incorporated before April 26, 1965 there are four tests to determine the residence of the company. Which one of the following is not a test:

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a) where the books and records are located

b) where the Board of Directors meet

d) where the registered office is located

c) if the company has any employees in Canada

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