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I-3 - Taxation Act

Section 203
Disposition versions

Full text
203. Each group of animals contemplated in subparagraphs i and ii of paragraph b of section 202 is deemed to be of a separate class, unless the number of animals of the same species described in one of those subparagraphs is not greater than 10 per cent of the total number of the animals of that species. In this case, all such animals together are deemed to be of a single class.
1972, c. 23, s. 192.
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