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I-3 - Taxation Act

Section 564.0.2
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564.0.2. For the purposes of section 851.22.15, the subsidiary’s taxation year in which its property was distributed to the parent on the winding-up is deemed to have ended immediately before the time when the property was distributed.
1996, c. 39, s. 159; 1997, c. 3, s. 71.
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