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I-3 - Taxation Act

Section 346.0.4
Disposition versions

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346.0.4. If an individual dies and an amount the individual was entitled to receive before dying under an income-averaging annuity contract respecting income from artistic activities is paid after the individual’s death under that contract, that amount is deemed to be an amount paid under such a contract.
2005, c. 23, s. 50.
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