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I-3 - Taxation Act
Section 1029.8.61.96.14
Disposition versions
1029.8.61.96.14. For the purposes of sections 1029.8.61.96.12 and 1029.8.61.96.13, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.
