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I-3 - Taxation Act

Section 271.1
Disposition versions

Full text
271.1. If an individual encumbers a property that is the individual’s principal residence with a real servitude for the taxation year in which the servitude is established and the presumption in paragraph a of section 254.1.1 applies in respect of that property, the individual’s gain, for that taxation year, from the deemed disposition of the portion of the property so encumbered is deemed to be equal to zero.
2006, c. 13, s. 35.
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