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I-3 - Taxation Act

Section 7.5
Disposition versions

Full text
7.5. Except as otherwise provided in this Part, where an amount or a number is required under this Part to be determined or calculated by or in accordance with an algebraic formula, if the amount or number when so determined or calculated would, but for this section, be a negative amount or number, it is deemed to be nil.
1989, c. 5, s. 21.
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