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I-3 - Taxation Act

Section 778
Disposition versions

Full text
778. For the purposes of this Part, the trustee is deemed to be the agent of the bankrupt and the estate of the bankrupt is deemed not to be a trust or a succession.
The income derived directly or indirectly from the property of the bankrupt is the income of the bankrupt and not of the trustee.
1972, c. 23, s. 587; 1996, c. 39, s. 216.
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