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Mr. Yeo is the sole owner of Auburn Ltd. and Banff Inc. Mr. Yeo also owns 17% of the shares of Commack Ltd., which is

Mr. Yeo is the sole owner of Auburn Ltd. and Banff Inc. Mr. Yeo also owns 17% of the shares of Commack Ltd., which is not an associated company. All three corporations are CCPCs, and each has at least $ 550 comma 000 of active business income earned in Canada

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