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I-3 - Taxation Act
Section 851.22.25
Disposition versions
851.22.25. Where a taxpayer is a financial institution in a taxation year, inventory of the taxpayer in the year does not include property that is
(a) a specified debt obligation, other than a mark-to-market property for the year; or
(b) where the year begins after 31 October 1994, a mark-to-market property for the year.
