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I-3 - Taxation Act

Section 796.5
Disposition versions

Full text
796.5. Where, at a particular time, a participating farmer acquires an eligible unit in an eligible trust from the eligible trust, the following rules apply:
(a)  no amount in respect of the acquisition of the eligible unit is included in computing the income of the participating farmer; and
(b)  the cost amount to the participating farmer of the eligible unit is deemed to be nil.
2021, c. 14, s. 101.
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