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I-3 - Taxation Act

Section 795
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795. A taxpayer must include in computing his income for the taxation year every patronage dividend which he receives during that year. He must also include in his income the principal amount of a certificate of indebtedness or of a share issued to him as a patronage dividend for the year in which he received it and not in the year when the debt was discharged or the share redeemed.
1972, c. 23, s. 603.
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