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I-3 - Taxation Act

Section 258
Disposition versions

Full text
258. The property referred to in paragraph o of section 257 in respect of a trust not resident in Canada is the following:
(a)  a Canadian resource property;
(b)  an income interest in a trust resident in Canada;
(c)  a taxable Canadian property; and
(d)  a timber resource property.
1975, c. 22, s. 45; 1986, c. 19, s. 45.
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