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I-3 - Taxation Act

Section 83.0.7
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83.0.7. For the purposes of sections 83 to 85.6, property of a taxpayer that is a swap agreement, a forward purchase or sale agreement, a forward rate agreement, a futures agreement, an option agreement, or any similar agreement is deemed not to be property described in an inventory of the taxpayer.
2019, c. 14, s. 71.
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