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I-3 - Taxation Act

Section 631
Disposition versions

Full text
631. The partnership contemplated in section 626 is deemed to have disposed of each of the properties referred to therein for proceeds equal to the cost amount of the property, to such partnership, immediately before the particular time.
1972, c. 23, s. 477; 1982, c. 5, s. 134; 1997, c. 3, s. 71.
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