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I-3 - Taxation Act

Section 1023
Disposition versions

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1023. An individual who, on the last day of a taxation year, resided in another province mentioned in section 1020 and in respect of whom tax deductions or withholdings were made in Québec shall not claim the refund of the amounts so deducted or withheld or apply the amount thereof to the payment of what he may owe to Québec.
1972, c. 23, s. 751.
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