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I-3 - Taxation Act

Section 157.3
Disposition versions

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157.3. Where a taxpayer in a particular taxation year receives an amount under an annuity contract in respect of which an amount was by virtue of section 92 included in computing his income for a taxation year commencing before 1 January 1983, there may be deducted in computing his income for the particular year such amount as is allowed by regulation.
1982, c. 5, s. 46; 1984, c. 15, s. 37.
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