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I-3 - Taxation Act

Section 194.3
Disposition versions

Full text
194.3. For each taxation year that is less than 51 weeks, the references to “70” in subparagraphs a and b of the second paragraph of section 194.2 shall read as references to the number determined by the formula

100 − (30 × A / 365).

For the purposes of the formula set forth in the first paragraph, A is the number of days in the taxation year referred to therein.
1990, c. 59, s. 108.
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