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I-3 - Taxation Act

Section 772.5.4.2
Disposition versions

Full text
772.5.4.2. Section 772.5.4.1 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 one-year period (determined without reference to this section) that ended immediately before the synthetic disposition period of the arrangement.
2017, c. 1, s. 219.
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