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I-3 - Taxation Act

Section 37.2
Disposition versions

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37.2. For the purposes of section 37, where an employer or former employer of an individual makes a top-up disability payment, within the meaning assigned by section 43.0.2, in respect of the individual, the payment is deemed not to be a benefit received or enjoyed by the individual.
2000, c. 5, s. 22.
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