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I-3 - Taxation Act

Section 597.0.10
Disposition versions

Full text
597.0.10. The original trust described in section 597.0.9 is deemed to be–at and after the time of the transfer or loan referred to in that section and for the purpose of applying this chapter in respect of the transferee trust referred to in that section–a resident contributor to the transferee trust, even if the original trust has ceased to exist.
2015, c. 36, s. 29.
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