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A-3.001, r. 7 - Regulation respecting financing

Section 203
Disposition versions

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203. Where the transaction consists of a merger and where at least one predecessor qualifies for retrospective adjustment of its assessment under section 87 for the year in which the transaction took place and where it has not applied for re-determination of its qualification for that year under section 89, the successor qualifies for retrospective adjustment of its assessment.
Decision 2010-11-18, s. 203.
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