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I-3 - Taxation Act

Section 890.0.2
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Full text
890.0.2. Where an amount is transferred on behalf of an individual in accordance with section 890.0.1, the following rules apply:
(a)  the amount shall not, by reason only of that transfer, be included in computing the income of any individual by virtue of this Title, and
(b)  no amount is deductible under any provision of this Part in computing the income of any individual in respect of the amount transferred.
1991, c. 25, s. 111.
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