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I-3 - Taxation Act

Section 100
Disposition versions

Full text
100. For the purposes of paragraphs a to d of section 99, where a taxpayer is not resident in Canada, the expression “to gain income”, in relation to a business, shall be construed as meaning to gain income from a business wholly carried on in Canada or from such part of a business as is so carried on.
1972, c. 23, s. 90; 1990, c. 59, s. 56.
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