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I-3 - Taxation Act
Section 484.1
Disposition versions
484.1. For the purposes of this subdivision, a property is surrendered at any time by a person to another person where the beneficial ownership of the property is acquired or reacquired at that time from the person by the other person and the acquisition or reacquisition of the property was in consequence of the person’s failure to pay all or part of one or more specified amounts of a debt owed by the person to the other person immediately before that time.
