• • Which of the following accurately describes a requirement for a business to qualify as a qualified small business corporation
     a . The corporation must be a CCPC that uses at least the shares are sold . of the fair market value assets for active business purposes in Canada the time
     b . More than fifty percent of the fair market value of the assets of the business must have been used for actve business in the past months .  

  • c The shares must not have been owned by another non - related individual in the past 24 months .  

  • d . The corporation must hire less than 5 full - time employees .

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