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I-3 - Taxation Act

Section 230.0.0.4
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Full text
230.0.0.4. Any election made under subparagraph c of the first paragraph of section 230 for a taxation year by a taxpayer shall be filed in prescribed form by the taxpayer, on the day on which the taxpayer first files a prescribed form referred to in section 230.0.0.4.1 for the year.
1995, c. 1, s. 29; 1997, c. 31, s. 32.
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