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I-3 - Taxation Act

Section 462.8
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462.8. The rules provided in sections 462.9 and 462.10 apply where an individual has loaned or transferred property, either directly or indirectly, by means of a trust or otherwise, to a trust in which another individual who is at any time a designated person in respect of the individual is beneficially interested at any time.
1987, c. 67, s. 112; 1994, c. 22, s. 187; 1996, c. 39, s. 273.
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