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

Section 818r78
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818R78. A particular property or a particular portion of a property may not, directly or indirectly, be used or included more than once in determining, for a taxation year, the equity property or the Canadian equity property of a person or partnership.
s. 818R76; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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