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I-3 - Taxation Act

Section 175.2.1
Disposition versions

Full text
175.2.1. For the purposes of section 175.2, to the extent that an indebtedness is incurred by a taxpayer in respect of a property and at any time that property or a property substituted therefor is used for any of the purposes referred to in the said section, the indebtedness is deemed to be incurred at that time and for that purpose.
1993, c. 16, s. 91; 1994, c. 22, s. 114.
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