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I-3 - Taxation Act

Section 1082.2
Disposition versions

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1082.2. Where it is established that a transaction was entered into by persons dealing at arm’s length, bona fide and not pursuant to, or as part of, any other transaction and not to effect payment, in whole or in part, of an existing or future obligation, no party to the transaction is deemed, for the purposes of section 1082.1, to have conferred a benefit on the party with whom he was so dealing.
1990, c. 59, s. 353.
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