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I-3 - Taxation Act

Section 716.0.4
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716.0.4. Subject to sections 716.0.6 and 716.0.7, if a corporation has granted an option to a qualified donee in a taxation year, no amount in respect of the option is to be included in computing an amount under any of paragraphs a to e of section 710 in respect of the corporation for any year.
2012, c. 8, s. 66.
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