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I-3 - Taxation Act

Section 694.0.0.2
Disposition versions

Full text
694.0.0.2. For the purposes of the first paragraph of section 694.0.0.1, if an individual has a spouse at the end of 31 December of a taxation year and the individual or the spouse became a bankrupt in the year, section 779 does not apply for the purpose of determining the individual’s or the spouse’s income for the year.
2009, c. 5, s. 235.
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