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I-3 - Taxation Act

Section 119.16
Disposition versions

Full text
119.16. Where an individual or partnership pays any amount to a taxpayer as or on account of interest in respect of a small business bond, the amount is deemed to have been received by the taxpayer as a taxable dividend from a taxable Canadian corporation.
1984, c. 15, s. 28; 1997, c. 3, s. 71.
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