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I-3 - Taxation Act

Section 961.16.1
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961.16.1. Notwithstanding sections 961.12 to 961.16, a trust governed by a registered retirement income fund shall 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 fund died.
1980, c. 13, s. 92; 1988, c. 18, s. 103; 1995, c. 49, s. 217.
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