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I-3 - Taxation Act

Section 1121.14
Disposition versions

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1121.14. Section 1121.13 does not apply in computing the income of a trust for a taxation year where it is reasonable to consider that the designation under section 1121.12 for the preceding taxation year was part of a series of transactions or events that includes a change in the composition of beneficiaries under the trust.
2001, c. 53, s. 251.
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