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I-3 - Taxation Act

Section 159.5
Disposition versions

Full text
159.5. Section 159.4 does not apply in respect of an advertisement in a special issue or edition of a newspaper that is edited in whole or in part and printed and published outside Canada if that special issue or edition is devoted to features or news related primarily to Canada and the publishers thereof publish such issue or edition not more frequently than twice a year.
2003, c. 2, s. 55.
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