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I-3 - Taxation Act

Section 802
Disposition versions

Full text
802. Notwithstanding any other provision of this Part, an amount that is deemed under section 801 to be received or receivable as interest is deemed not to be received or receivable as a dividend.
1975, c. 22, s. 217; 1994, c. 22, s. 277; 1995, c. 49, s. 182.
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