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I-3 - Taxation Act

Section 868
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868. The income tax payable by the employee contemplated by section 867 is the proportion thereof represented by the ratio between the income that the employee is deemed, under section 865, to have from sources situated in the foreign country and the income of the trust from such sources, except for income from a business it carries on therein.
1973, c. 17, s. 103.
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