| http://www.w3.org/ns/prov#value | - In addition, as provided in subsection 74.4(4), the rule will not apply where the only interest which the designated person has in the corporation is a beneficial interest in the shares of the corporation which are held through a trust and the terms of the trust provide that the person may not obtain the use of any income or capital of the trust while the person is a designated person.
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