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I-3 - Taxation Act

Section 140.1.1
Disposition versions

Full text
140.1.1. For the purposes of subparagraph i of subparagraph b of the first paragraph of section 140.1, a sectoral reserve is a reserve or an allowance for impairment for a loan that is determined on a sector-by-sector basis, including a geographic sector, an industrial sector or a sector of any other nature, and not on a property-by-property basis.
2001, c. 7, s. 23.
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