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I-3 - Taxation Act

Section 6
Disposition versions

Full text
6. The reference to a taxation year ending in another year includes a reference to a taxation year the end of which coincides with that of such other year.
The reference to a fiscal period ending in a taxation year includes a reference to a fiscal period the end of which coincides with the end of that taxation year.
1972, c. 23, s. 6; 1986, c. 15, s. 33; 1996, c. 39, s. 11.
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