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I-3 - Taxation Act

Section 1003.1
Disposition versions

Full text
1003.1. The corporation to which subsection 1 of section 1000 refers for a taxation year is
(a)  a corporation that is a registered charity throughout the year; or
(b)  a corporation referred to in the first paragraph of section 27 each taxable Québec property of which that is disposed of in the year is disposed of in an excluded disposition, within the meaning of section 1003.2.
2009, c. 15, s. 183.
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