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I-3 - Taxation Act

Section 3
Disposition versions

Full text
3. “Death benefit” means the amount by which the aggregate of amounts received by a taxpayer in a taxation year upon or after the death of an employee in recognition of the employee’s service in an office or employment exceeds the amount determined under section 4.
1972, c. 23, s. 3; 1982, c. 17, s. 48; 1986, c. 19, s. 2.
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