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I-3 - Taxation Act

Section 437.1
Disposition versions

Full text
437.1. Where an individual who dies has at the time of death a net income stabilization account, all amounts held for or on behalf of the individual in his NISA Fund No. 2 are deemed to have been paid out of that fund to the individual immediately before his death.
1994, c. 22, s. 165.
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