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I-3 - Taxation Act
Section 796.15
Disposition versions
796.15. Where a trust is deemed to cease, at a particular time, to be an eligible trust under paragraph b of subsection 16 of section 135.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), it is deemed to cease, at the particular time, to be an eligible trust for the purposes of this Title.
