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I-3 - Taxation Act

Section 418.1
Disposition versions

Full text
418.1. Where, pursuant to the terms of an arrangement in writing entered into before 12 December 1979, a taxpayer acquired a property described in paragraph a of section 418.2, for the purposes of this Act, the cost of acquisition of the property shall be deemed to be a Canadian development expense incurred at the time he acquired the property.
1982, c. 5, s. 103.
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