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I-3 - Taxation Act

Section 11.5
Disposition versions

Full text
11.5. For the purposes of this Act, unless the context indicates otherwise, the following rules apply:
(a)  a taxation year of a person not resident in Canada shall be determined, except as otherwise permitted by the Minister, in the same manner as the taxation year of a person resident in Canada; and
(b)  a person for whom income for a taxation year is determined in accordance with this Act includes a person not resident in Canada.
2003, c. 2, s. 6.
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