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I-3 - Taxation Act

Section 280.7
Disposition versions

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280.7. Except for the purposes of the definition of “eligible pooling arrangement” in the first paragraph of section 280.5, any transaction entered into by an investment manager under an eligible pooling arrangement on behalf of an individual is deemed to be a transaction of the individual and not a transaction of the investment manager.
2003, c. 2, s. 99.
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