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I-3 - Taxation Act

Section 776.14
Disposition versions

Full text
776.14. For the purposes of this Part, where in a taxation year a person has acquired and is the first holder of a qualifying security in respect of which an amount was designated by a corporation under section 776.10, the cost to him of the security is deemed to be that provided for in section 776.15.
1985, c. 25, s. 134; 1997, c. 3, s. 71.
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