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I-3 - Taxation Act

Section 610
Disposition versions

Full text
610. A taxpayer who, in a taxation year, disposes of a right to a share of the income or loss of a partnership under an agreement referred to in section 608 shall include in computing his income for the year the proceeds of the disposition and he is deemed to have acquired each property received as consideration for its fair market value at the time of such disposition.
1975, c. 22, s. 169; 1997, c. 3, s. 71.
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