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I-3 - Taxation Act

Section 175.10
Disposition versions

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175.10. For the purposes of sections 175.7 to 175.9, a right to acquire a property, other than a right, as security only, derived from a hypothec, mortgage, agreement of sale or similar obligation, is deemed to be a property that is identical to the property.
2000, c. 5, s. 46; 2005, c. 1, s. 69.
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