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I-3 - Taxation Act

Section 462.4
Disposition versions

Full text
462.4. The amount referred to in section 462.3 is equal to that proportion of the income or loss, as the case may be, derived after that time from the other property or from any property substituted therefor that the fair market value at that time of the loaned or transferred property, or property substituted therefor, that is so used is of the cost to that person of the other property at the time of its acquisition.
1987, c. 67, s. 112.
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