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Annual Statutes: PDF versions since 1996
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Annual Regulations: PDF versions since 1996
Court Decisions
A-3.001, r. 7 - Regulation respecting financing
Section 183
Disposition versions
183. Sections 178 and 181 do not apply to a successor that qualifies for retrospective adjustment of its assessment for the year in which the transaction took place unless it applies to qualify before the date on which the transaction took place. Any such application becomes irrevocable as of that date.
