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I-3 - Taxation Act

Section 7.4.1
Disposition versions

Full text
7.4.1. In this Part and the regulations, a trust is deemed to be created by an individual’s will if the trust is created by an order of a court in relation to the individual’s succession made under any law of a province that provides for the relief or support of dependants of an individual.
1994, c. 22, s. 48; 1998, c. 16, s. 251.
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