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I-3 - Taxation Act

Section 124
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124. For the purposes of section 123, the stipulated rate of interest means the annual percentage rate payable on the principal amount of the obligation if no amount is payable as principal before the maturity of such obligation or on the amount outstanding as principal in other cases.
1972, c. 23, s. 113; 1996, c. 39, s. 43.
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