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I-3 - Taxation Act

Section 158.11
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Full text
158.11. For the purpose of applying section 158.8, otherwise than because of paragraph b thereof, and section 158.9, a right to acquire a particular right to receive production, other than a right, as security only, derived from a hypothec, mortgage, agreement of sale or similar obligation, is deemed to be a right to receive production that is identical to the particular right.
2001, c. 7, s. 26; 2005, c. 1, s. 64.
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