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I-3 - Taxation Act

Section 531
Disposition versions

Full text
531. The partnership which, at the time of its winding-up, has distributed property contemplated in section 530 to a member of the partnership is deemed to have disposed of it for proceeds equal to the cost amount to the partnership of the property immediately before such distribution.
1973, c. 17, s. 62; 1984, c. 35, s. 15; 1997, c. 3, s. 71; 2000, c. 5, s. 120.
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