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I-3 - Taxation Act

Section 1.6
Disposition versions

Full text
1.6. Except as otherwise provided in this Part, property is considered to have become available for use for the purposes of this Part at the time at which it has, or would have if it were depreciable property, become available for use for the purposes of section 93.6.
1993, c. 16, s. 2.
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