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I-3 - Taxation Act

Section 313.12
Disposition versions

Full text
313.12. A taxpayer shall also include the total of all amounts, each of which is an amount received in the year by the taxpayer that is required to be included in computing the taxpayer’s income under section 869.11, except to the extent that the amount is required to be included under section 429 in computing the income for the year by the taxpayer or other person resident in Canada.
2011, c. 6, s. 127.
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