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I-3 - Taxation Act

Section 283.1
Disposition versions

Full text
283.1. Where a taxpayer referred to in any of sections 281 to 283 is not resident in Canada, the reference therein to “gaining or producing income” or “gaining income” shall be read as a reference to “gaining or producing income from a source in Canada”.
2004, c. 8, s. 55.
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