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I-3 - Taxation Act

Section 816
Disposition versions

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816. Every corporation, whether or not a mutual corporation, hereinafter called “insurer”, which carries on in Québec, for pecuniary gain, an insurance business of any class whatever during a taxation year must compute its income and its taxable income for that year in accordance with this Title.
1972, c. 23, s. 611; 1997, c. 3, s. 71.
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