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I-3 - Taxation Act

Section 905.0.10
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905.0.10. Despite section 905.0.9, a trust governed by a registered disability savings plan shall pay tax under this Part on its taxable income for a taxation year if the trust
(a)  has borrowed money in the year; or
(b)  has borrowed money in a preceding taxation year and has not repaid it before the beginning of the year.
2009, c. 15, s. 168.
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