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I-3 - Taxation Act

Section 233
Disposition versions

Full text
233. An amount shall not constitute a capital gain, a capital loss or a business investment loss to the extent that it must otherwise be included or may otherwise be deducted in computing the income of the taxpayer for the year or any other year.
1972, c. 23, s. 220; 1979, c. 18, s. 17.
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