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I-3 - Taxation Act

Section 85.11
Disposition versions

Full text
85.11. For the purposes of sections 85.7 to 85.9, if an agreement that is an eligible derivative of a taxpayer is not a property of the taxpayer, the taxpayer is deemed
(a)  to hold the eligible derivative at any time while the taxpayer is a party to the agreement; and
(b)  to have disposed of the eligible derivative when it is settled or extinguished in respect of the taxpayer.
2020, c. 16, s. 32.
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