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I-3 - Taxation Act

Section 517
Disposition versions

Full text
517. A dividend that is deemed by this chapter, Chapter III.1 or Chapter I of Title I.1 of Book VI to have been paid at a particular time is deemed, for the purposes of this Title, to have become payable at that time.
1972, c. 23, s. 405; 1993, c. 16, s. 203; 2001, c. 53, s. 81; 2004, c. 8, s. 104.
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