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I-3 - Taxation Act

Section 745.2
Disposition versions

Full text
745.2. Section 745.1 does not apply in respect of a property owned by a taxpayer in respect of a synthetic disposition arrangement if the taxpayer owned the property throughout the 365-day period (determined without reference to this section) that ended immediately before the synthetic disposition period of the arrangement.
2017, c. 1, s. 187.
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