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I-3 - Taxation Act

Section 234.0.2
Disposition versions

Full text
234.0.2. Where, in respect of a taxation year, an individual has made an election under section 1086.28, the amount deemed to be a capital gain under subparagraph b of the first paragraph of that section is deemed to be a gain from the disposition of property for the year.
2011, c. 34, s. 26.
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