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I-3 - Taxation Act

Section 851.26
Disposition versions

Full text
851.26. The congregation is deemed to act and have always acted as agent for the trust in respect of its businesses and other activities, and the members of the congregation are deemed to be the beneficiaries under the trust.
Each business agency of the congregation in a calendar year is deemed to have acted as agent for the trust in respect of its businesses and other activities in the year.
1978, c. 26, s. 166; 2001, c. 53, s. 177.
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