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I-3 - Taxation Act

Section 319
Disposition versions

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319. Where the payment contemplated in section 318 has been received for a period for which the taxpayer has contributed only partially, the said section is applicable only to that part of the payment which may reasonably be regarded as having been received in respect of the part of the period for which he has contributed under the plan and the remainder must be included in computing his income for the year without any deduction.
1972, c. 23, s. 293; 1991, c. 25, s. 176.
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