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I-3 - Taxation Act

Section 21.4.4
Disposition versions

Full text
21.4.4. This chapter applies when a provision of this Act (in this chapter referred to as the “particular provision”) refers to this chapter in relation to an election made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or under this Act.
A person, legal representative or partnership that makes such an election is referred to as the “elector” in this chapter.
2009, c. 5, s. 32.
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