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I-3 - Taxation Act

Section 321
Disposition versions

Full text
321. A person who receives a payment under a plan contemplated in section 318 or 320 pursuant to the death of the taxpayer must include in computing his income for the year only that part of such payment which would have been included under this chapter in computing the income of such taxpayer if he had received such amount under the plan.
1972, c. 23, s. 295.
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