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I-3 - Taxation Act

Section 844.5
Disposition versions

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844.5. For the purposes of section 844.3, the construction, renovation or alteration of a building is completed at the earlier of the day on which the construction, renovation or alteration is actually completed and the day on which all or substantially all of the building is used for the purpose for which it was constructed, renovated or altered.
1990, c. 59, s. 322.
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