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I-3 - Taxation Act

Section 1142
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1142. For the purposes of this Part, a corporation must file the financial statements of a partnership or joint venture in which it has an interest with respect to the fiscal period the end of which coincides with that of the fiscal period of the corporation or, as the case may be, which immediately precedes it.
1972, c. 23, s. 855; 1979, c. 38, s. 27; 1997, c. 3, s. 71.
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