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I-3 - Taxation Act

Section 789
Disposition versions

Full text
789. A patronage dividend must be computed at the same rate for all customers, taking into account the differences for various categories and qualities of goods furnished to the taxpayer.
It must also be computed in proportion to the quality, the quantity or the value of goods which the taxpayer has acquired from the customer or on his behalf, has marketed for the customer or has sold to him or the services which the taxpayer has rendered to the customer.
1972, c. 23, s. 598.
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