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I-4 - Act respecting the application of the Taxation Act

Section 88.2
Disposition versions

Full text
88.2. Where section 726.9.2 of the Taxation Act (chapter I-3) applies to a particular property, for the purposes of determining the cost and the adjusted cost base to a taxpayer of any property at any time after 22 February 1994, the particular property is deemed not to have been owned by any taxpayer on 31 December 1971.
1996, c. 39, s. 280.
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