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I-3 - Taxation Act

Section 1033.12
Disposition versions

Full text
1033.12. In making a determination under section 1033.11, the Minister shall ignore any transaction that is a disposition, lease, encumbrance, hypothec, mortgage or other voluntary restriction by a person or partnership of the person’s or partnership’s rights in respect of a property, if the transaction can reasonably be considered to have been entered into for the purpose of influencing the determination.
2004, c. 8, s. 180; 2005, c. 1, s. 270.
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