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I-3 - Taxation Act

Section 419.0.1
Disposition versions

Full text
419.0.1. Any flow-through share of a corporation acquired by a person who was a party to the agreement pursuant to which it was issued is deemed to have been acquired by the person at a cost to him of nil.
1988, c. 18, s. 45; 1997, c. 3, s. 71.
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