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I-3 - Taxation Act
Section 7.15
Disposition versions
7.15. All the structural units of a trade union, including each local, branch, national and international unit, are deemed to be a single employer and a single entity for the purposes of the provisions of this Part, and the regulations, relating to the determination of whether a contribution made under a plan or arrangement is a resident’s contribution within the meaning of section 890.6.1.
