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I-3 - Taxation Act

Section 93.16
Disposition versions

Full text
93.16. No amount paid or payable may be included in Class 14.1 of Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1) if the amount is
(a)  in consideration for the purchase of shares; or
(b)  in consideration for the cancellation or assignment of an obligation to pay consideration referred to in paragraph a.
2019, c. 14, s. 74.
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