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I-3 - Taxation Act

Section 498
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498. A taxpayer who must, by reason of sections 316, 316.1, 456 to 458, 462.1 to 462.24 and 466 to 467.1, include in computing his income for a taxation year a dividend received by another person is deemed, for the purposes of this Part, to have received such dividend.
1972, c. 23, s. 393; 1987, c. 67, s. 118; 1990, c. 59, s. 180.
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