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I-3 - Taxation Act

Section 37.1.1
Disposition versions

Full text
37.1.1. An amount paid or the value of assistance provided by any person because of, or in the course of, an individual’s office or employment in respect of the cost of, the financing of, the use of or the right to use, a residence is, for the purposes of this division, a benefit received by the individual because of the office or employment.
2001, c. 53, s. 12.
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