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I-3 - Taxation Act

Section 685
Disposition versions

Full text
685. Any trust distributing, at a particular time, any property owned by it to a beneficiary in satisfaction of all or any part of his income interest in the trust, is deemed to dispose of such property at its fair market value at that time.
1972, c. 23, s. 517; 1973, c. 17, s. 79; 2001, c. 7, s. 71.
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