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I-3 - Taxation Act

Section 1181
Disposition versions

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1181. For the purposes of section 1180, all logging operations carried on by the same taxpayer as owner, lessee or operator, or of which the income from logging operations accrues to the benefit of the same taxpayer, are deemed to constitute a single logging operation and not separate operations.
1972, c. 23, s. 890; 1993, c. 64, s. 207.
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