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I-3 - Taxation Act

Section 325
Disposition versions

Full text
325. Where spouses have each received annuity payments in respect of which they may make a deduction under this chapter, the amount deductible may be computed as if their annuities belonged to a single person; it may be deducted by either of them or apportioned between them in such manner as may be agreed by them or, in case of disagreement, as the Minister may determine.
1972, c. 23, s. 299.
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