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

Section 130r157
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130R157. For the purposes of section 130R156, a life insurance business and an insurance business other than a life insurance business must each be regarded as a separate business.
s. 130R77; O.C. 1981-80, s. 130R77; R.R.Q., 1981, c. I-3, r. 1, s. 130R77; O.C. 134-2009, s. 1.
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