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I-3 - Taxation Act

Section 217.9
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217.9. Sections 217.2 and 217.3 do not apply in computing an individual’s income for a taxation year from a business where
(a)  the individual dies or otherwise ceases to carry on the business in the taxation year; or
(b)  the individual becomes a bankrupt in the calendar year in which the taxation year ends.
1997, c. 31, s. 27.
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