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I-3 - Taxation Act

Section 1185.2
Disposition versions

Full text
1185.2. The taxpayer required to make a payment under section 1185.1 is deemed, for the purposes of sections 1038 and 1040, to have been liable to make payments based on the lesser of
(a)  the taxpayer’s tax payable for the taxation year, and
(b)  the taxpayer’s tax payable for the preceding taxation year.
1993, c. 64, s. 210.
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