C-8.3 - Act respecting international financial centres

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56.1. If the first paragraph of section 52 applies to a person who is an individual, other than a trust, who was resident in Canada at any time in the taxation year, or is a trust, the reference therein to “the person’s share” shall be read, wherever it appears, as a reference to “30% of the person’s share”.
2004, c. 21, s. 14; 2005, c. 38, s. 15.
56.1. Where sections 52, 55 and 56 apply to a person who is an individual, other than a trust, who was resident in Canada at any time in the taxation year, or is a trust, the reference therein to “the person’s share” shall be read, wherever it appears, as a reference to “30 % of the person’s share”.
2004, c. 21, s. 14.