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I-3 - Taxation Act

Section 564.0.2
Disposition versions

Full text
564.0.2. For the purposes of section 851.22.15, the subsidiary’s taxation year in which its property was distributed to the parent on the winding-up is deemed to have ended immediately before the time when the property was distributed.
1996, c. 39, s. 159; 1997, c. 3, s. 71.
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