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I-3 - Taxation Act

Section 965.0.32
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965.0.32. If, as a consequence of the death of a member of a PRPP, an amount is distributed in a taxation year from the member’s account under the PRPP to, or on behalf of, a qualifying survivor in relation to the member, the amount must be included in computing the qualifying survivor’s income for the year, except to the extent that the amount is referred to in section 965.0.36.
2015, c. 21, s. 351.
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