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I-3 - Taxation Act

Section 82
Disposition versions

Full text
82. For the purposes of this Part, income or loss from a property does not include, respectively, any capital gain or any capital loss resulting from the disposition of the property.
1972, c. 23, s. 76; 1985, c. 25, s. 23; 1987, c. 67, s. 17.
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