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I-3 - Taxation Act
Section 484.5
Disposition versions
484.5. Where a specified amount of a debt is included in the amount determined at any time under any of subparagraphs a to d of the second paragraph of section 484.2 in respect of a property surrendered at that time by a person to a creditor of the person, for the purpose of computing the person’s income, no amount shall be considered to have been paid or repaid by the person as a consequence of the acquisition or reacquisition of the surrendered property by the creditor.
