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I-3, r. 1 - Regulation respecting the Taxation Act

Section 818r67
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818R67. Paragraph d of section 818R64 applies to property for a taxation year only if the value for the year of all investment property of the corporation, trust or partnership, as the case may be, for the year is not less than 75% of the value for the year of all its property.
For the purposes of the first paragraph, a corporation, trust or partnership is deemed to be an insurer.
s. 818R65; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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