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I-3 - Taxation Act

Section 1129.0.10.6
Disposition versions

Full text
1129.0.10.6. For the purposes of sections 1129.0.10.2 to 1129.0.10.5, the cost of a particular property to a taxpayer shall not exceed the amount paid by the taxpayer to acquire the particular property from a transferor of the particular property and does not include amounts paid by the taxpayer to maintain, modify or transform the particular property.
2001, c. 53, s. 252.
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