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I-3 - Taxation Act

Section 484.8.1
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484.8.1. For the purposes of this subdivision, foreign resource property of an individual, a corporation or a partnership is deemed not to be seized at any time, where the individual, the corporation or at least one of the members of the partnership, as the case may be, is not resident in Canada at that time.
2004, c. 8, s. 100.
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