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I-3 - Taxation Act

Section 1029.8.116.5.0.3
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1029.8.116.5.0.3. For the purposes of sections 1029.8.116.5 to 1029.8.116.5.0.2, an eligible individual who was resident in Québec immediately before the eligible individual’s death is deemed to be resident in Québec at the end of 31 December of the year in which the eligible individual died.
2009, c. 15, s. 344.
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