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I-3 - Taxation Act

Section 578.4
Disposition versions

Full text
578.4. Notwithstanding any other provision of this Part, where an eligible distribution is made to a taxpayer, the following rules apply:
(a)  the amount of the eligible distribution shall not be included in computing the income of the taxpayer; and
(b)  section 304 does not apply to the eligible distribution.
2004, c. 8, s. 116.
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