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I-3 - Taxation Act

Section 251.7
Disposition versions

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251.7. Notwithstanding section 251.1, where at any time an individual ceases to be a member or shareholder of, or a beneficiary under, a flow-through entity, the exempt capital gains balance of the individual in respect of the entity for each taxation year that begins after that time is deemed to be nil.
1996, c. 39, s. 69.
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