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I-3 - Taxation Act

Section 85
Disposition versions

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85. Where, according to the method adopted by the taxpayer for computing income from a business for a taxation year, the property described in his inventory at the commencement of that year has not been valued as required by section 83, such property is nevertheless deemed to have been valued in that manner, if the Minister so directs.
1972, c. 23, s. 79.
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