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I-3 - Taxation Act

Section 21.31
Disposition versions

Full text
21.31. Where, at any time, it may reasonably be considered that a lender would have received proceeds of disposition for a security that was transferred or lent under a securities lending arrangement had the security not been so transferred or lent, the lender is deemed to have disposed of the security at that time for an amount equal to such proceeds.
1991, c. 25, s. 5; 2005, c. 23, s. 35.
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