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I-3 - Taxation Act

Section 7.23
Disposition versions

Full text
7.23. The cost to a taxpayer of a property, acquired by the taxpayer in circumstances where section 7.22 applies to include the value of the property in computing the amount of the advantage in respect of a gift, is equal to the fair market value of the property at the time the gift is made.
2009, c. 5, s. 23.
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