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I-3 - Taxation Act

Section 632
Disposition versions

Full text
632. Where, at the particular time referred to in section 626, all other persons who were members of the partnership immediately before that time dispose of their interests in the partnership to the person referred to in the said section, such person is deemed to acquire at that time partnership interests from those other persons and not partnership property.
1975, c. 22, s. 176; 1997, c. 3, s. 71.
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