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I-3 - Taxation Act

Section 613.9
Disposition versions

Full text
613.9. For the purposes of paragraph a of section 613.3, where at any time an amount owing by a taxpayer or a person with whom the taxpayer does not deal at arm’s length is repaid and it is established, by subsequent events or otherwise, that the repayment was made as part of a series of loans or other transactions and repayments, the amount owing is deemed not to have been repaid.
1988, c. 4, s. 40.
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