I-4 - Act respecting the application of the Taxation Act

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93. In computing the income of a taxpayer for his 1972 taxation year or any subsequent year, section 688 of the Taxation Act (chapter I-3) does not apply in respect of a property of a trust if it distributes such property to the taxpayer before the commencement of his 1972 taxation year.
1972, c. 24, s. 106.