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I-3 - Taxation Act

Section 612
Disposition versions

Full text
612. For the purposes of this Part, a right to a share of the income or loss of a partnership under an agreement referred to in section 608 is deemed not to be capital property and sections 429 and 430 apply with respect to such a right that a taxpayer had at his death.
1975, c. 22, s. 169; 1997, c. 3, s. 71.
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