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I-3, r. 1 - Regulation respecting the Taxation Act
Section 851.22.11r6
Disposition versions
851.22.11R6. This division applies for the purpose of determining, for the purposes of paragraph c or d of section 851.22.11 of the Act, the amount allocated to a taxation year in respect of the residual portion of a gain or loss from the disposition of a specified debt obligation by a taxpayer.
