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I-3 - Taxation Act

Section 1129.31
Disposition versions

Full text
1129.31. A taxpayer who acquires a right contemplated in paragraph b of section 20 is thereby deemed to acquire the shares to which the right applies if it may reasonably be concluded that one of the principal aims of the acquisition of the right was to avoid the application of section 1129.29.
1993, c. 64, s. 191.
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