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I-3 - Taxation Act

Section 851.43
Disposition versions

Full text
851.43. For the purposes of this Title, the unpaid principal of an indebtedness is deemed to be a limited-recourse amount of a taxpayer that is a partnership, where the recourse against any member of the partnership in respect of the indebtedness is limited, either immediately or in the future and either absolutely or contingently.
2001, c. 7, s. 132.
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