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I-3 - Taxation Act

Section 1019.2
Disposition versions

Full text
1019.2. An amount paid by a taxpayer under section 1019 in respect of dividends, interest or proceeds of disposition of property is deemed to have been received by the person beneficially entitled thereto and to have been deducted or withheld from the amount otherwise payable by the taxpayer to that person.
1989, c. 77, s. 99.
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