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I-3 - Taxation Act

Section 127.3
Disposition versions

Full text
127.3. For the purposes of this division, in determining whether persons are related to each other at any time, each settlor in respect of a trust, other than a non-discretionary trust, is deemed to own the shares of a class of the capital stock of a corporation owned by the trust at that time.
2001, c. 53, s. 41.
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