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I-3 - Taxation Act

Section 47.1
Disposition versions

Full text
47.1. An individual shall, in computing the income of the individual for a taxation year, include all amounts allocated to the individual for that year by a trustee under an employee trust and all amounts received by the individual in the year out of or under an employee benefit plan or from the disposition of any interest in any such plan.
1982, c. 5, s. 19; 1998, c. 16, s. 56.
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