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I-3 - Taxation Act

Section 552
Disposition versions

Full text
552. The taxpayer referred to in section 551 is deemed to have disposed, by reason of the amalgamation, of capital property described therein for proceeds equal to its adjusted cost base to him immediately before the amalgamation.
1972, c. 23, s. 430; 1975, c. 22, s. 131.
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