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A-3.001, r. 7 - Regulation respecting financing

Section 159
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159. An application under section 155 must be filed with the Commission prior to 1 October of the year preceding the assessment year and is irrevocable from 1 January of the assessment year.
The Commission rules on the admissibility of the application on the basis of the information included therein on 30 September of the year preceding the assessment year and on the basis of the information in the Commission’s possession at that time.
Decision 2010-11-18, s. 159.
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