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I-3 - Taxation Act

Section 1049.5.2
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1049.5.2. For the purposes of this Part, except section 1049.5.1 and this section, where the Minister reduces to a particular amount the amount of the penalty determined under any of sections 1049.4 to 1049.5 in respect of a transaction, the particular amount is deemed to be the amount determined under that section in respect of the transaction.
1992, c. 1, s. 199.
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