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I-3 - Taxation Act

Section 275.1
Disposition versions

Full text
275.1. For the purposes of sections 274 and 274.0.1, a particular property designated by a trust under the second paragraph of section 274.0.1 for a taxation year is deemed to be property designated by each specified beneficiary of the trust for the calendar year ending in the year.
1986, c. 19, s. 50; 1994, c. 22, s. 132.
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