Which of the Following Is NOT a Requirement for a Business

Which of the following is NOT a requirement for a business to qualify as a qualified small business corporation?

A) At the time the shares are sold, the corporation must use all or substantially all of its assets for active business purposes in Canada.
B) More than 50 percent of the fair market value of the assets of the business must have been used for active business in the past 24 months.
C) The shares must not have been owned by a related individual in the past 24 months.
D) The shares must not have been owned by a non-related individual in the past 24 months.