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I-3 - Taxation Act

Section 871
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871. In this Title, the words “other beneficiary”, in the expression “employee or other beneficiary”, mean a person other than the employee, to whom an amount is or becomes payable by a trust governed by a deferred profit sharing plan following payments made to the trust under the plan for the benefit of employees, including the employee concerned.
1972, c. 23, s. 652; 1991, c. 25, s. 99.
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