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I-3 - Taxation Act

Section 317.2
Disposition versions

Full text
317.2. An amount referred to in subparagraph c of the second paragraph of section 317 shall be included in computing the income of the succession of the contributor in respect of whom it is paid, for the taxation year in which it is paid, whether or not all or part of the amount was paid to a taxpayer other than the succession.
1997, c. 14, s. 60; 1998, c. 16, s. 251.
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