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I-3 - Taxation Act
Section 785.2.6
Disposition versions
785.2.6. An inter vivos trust that is deemed under paragraph b.1 of section 785.1 to have disposed of each property that is a specified immovable because it became resident in Canada and that proposes to dispose of such a property shall, before the disposition, send to the Minister a notice in the prescribed form containing prescribed information.
