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I-3 - Taxation Act

Section 935.44
Disposition versions

Full text
935.44. Where the holder of a first home savings account dies, the amount from that account that is distributed because of the death, in a taxation year, to, or for the benefit of, a beneficiary in relation to that account must be included in computing the beneficiary’s income for the year.
2023, c. 19, s. 98.
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