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I-3 - Taxation Act

Section 901
Disposition versions

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901. No tax is payable under this Part by a trust on its taxable income for a taxation year, or by a subscriber on the income of the trust for a taxation year after 1971 if, throughout the period of the year in which it is in existence, the trust is governed by a registered education savings plan.
1975, c. 21, s. 19.
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