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I-3 - Taxation Act

Section 1141.1.0.1
Disposition versions

Full text
1141.1.0.1. For the purposes of sections 1141 and 1141.1, a debt repaid before the end of the taxation year is deemed to be a debt at the end of that year if it is established that the repayment was made as part of a series of loans and repayments with a view to unduly reducing the paid-up capital.
2002, c. 40, s. 319.
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