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I-3 - Taxation Act

Section 121
Disposition versions

Full text
121. Section 120 does not apply to any amount received by a taxpayer
(a)  as an annuity payment;
(b)  in satisfaction of his rights under an annuity contract.
1972, c. 23, s. 110; 1978, c. 26, s. 31; 1984, c. 15, s. 30.
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