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I-3 - Taxation Act

Section 456.1
Disposition versions

Full text
456.1. For the purposes of this chapter, where a property becomes the property of an individual following the declaratory effect of a partition following the dissolution of the matrimonial regime to which that individual was subject and where that individual was not the deemed owner of the property under section 2.1 immediately before that dissolution, that property is deemed to have been transferred to that individual by his spouse immediately before that dissolution.
1979, c. 38, s. 18.
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