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I-3 - Taxation Act

Section 745.2.1
Disposition versions

Full text
745.2.1. For the purposes of paragraph b of section 744.6.1, section 745.1 does not apply in respect of a particular dividend received on a share on which a taxpayer is deemed to have received a dividend under section 508, to the extent that section 508 refers to section 506, where the particular dividend is received during a synthetic disposition period of a synthetic disposition arrangement in respect of that share.
2020, c. 16, s. 101.
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