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I-3 - Taxation Act

Section 54
Disposition versions

Full text
54. If a particular qualifying person has agreed to sell or issue one of its securities, or a security of a qualifying person with which it does not deal at arm’s length, to one of its employees or to an employee of the qualifying person with which it does not deal at arm’s length, the employee is deemed to receive no benefit under or because of the agreement other than as provided in this division.
1972, c. 23, s. 48; 2001, c. 53, s. 21.
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