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I-3 - Taxation Act

Section 748
Disposition versions

Full text
748. In the case provided for in section 746, such portion of any dividend received between the taxation years 1971 and 1976 of the affiliate as exceeds the amount deductible under paragraph d of that section is deemed, for the purposes of paragraph a of that section, to be the portion of the dividend prescribed to have been paid out of the exempt surplus of the affiliate.
1975, c. 22, s. 208; 1996, c. 39, s. 205.
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