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I-3 - Taxation Act

Section 961.18
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961.18. Where, at any time in a taxation year, a trust governed by a registered retirement income fund acquires property for a consideration greater than its fair market value at that time or disposes of property for no consideration or for a consideration less than its fair market value at that time, the annuitant under the fund at that time shall include, in computing his income for the year, twice the difference between such value and such consideration.
1979, c. 18, s. 68; 1988, c. 18, s. 106.
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