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I-3 - Taxation Act

Section 1182
Disposition versions

Full text
1182. When logging operations are carried on by two or more affiliated or associated corporations, under the same general management, or of which the bulk of the profit accrues to the same shareholders, the income from logging operations of each such corporation shall be regarded as the income from logging operations of a same taxpayer for the purposes of section 1180.
1972, c. 23, s. 891; 1993, c. 64, s. 207; 1997, c. 3, s. 71.
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