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I-3 - Taxation Act

Section 644
Disposition versions

Full text
644. Where a partnership has been dissolved, or would have been dissolved but for section 618, at a time when a taxpayer had rights referred to in section 640 in respect of that partnership and the members of another partnership agree to satisfy all or part of those rights, such other partnership is, for the purposes of section 640, deemed to be a continuation of the original partnership.
1975, c. 22, s. 178; 1997, c. 3, s. 71.
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