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I-3 - Taxation Act

Section 961.17.0.3
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961.17.0.3. Where an individual has paid more than one premium described in section 961.17.0.1, such a premium or part thereof paid by him at any time is deemed to have been included in computing his income by virtue of the said section before premiums or parts thereof paid by him after that time.
1988, c. 18, s. 105.
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