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I-3 - Taxation Act

Section 308.3.5
Disposition versions

Full text
308.3.5. For the purposes of paragraphs c and d of section 308.3.1, a corporation formed by an amalgamation of two or more corporations that were related to each other immediately before the amalgamation is deemed to be a continuation of each of the predecessor corporations.
2009, c. 15, s. 76.
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