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I-3 - Taxation Act

Section 921.1
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921.1. Notwithstanding section 919, a trust governed by a registered retirement savings plan must pay tax under this Part on its taxable income for each taxation year after the year following the year in which the last annuitant under the plan died.
1980, c. 13, s. 85; 1995, c. 49, s. 202.
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