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I-3 - Taxation Act

Section 110
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110. (Repealed).
1972, c. 23, s. 99; 2019, c. 14, s. 78.
110. Where a taxpayer is an individual and his income for a taxation year includes income from a business the fiscal period of which does not coincide with the calendar year, in this division the expression “taxation year” or “year” shall be read as a reference to a “fiscal period” or “period”.
1972, c. 23, s. 99.
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