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I-3 - Taxation Act

Section 217.25
Disposition versions

Full text
217.25. If a corporation is a member of a partnership subject to a multi-tier alignment, section 217.19 does not apply to the corporation in respect of the partnership for taxation years preceding the taxation year that includes the end of the first aligned fiscal period of the partnership under the multi-tier alignment.
2013, c. 10, s. 21.
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