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I-3 - Taxation Act

Section 965.0.36
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Full text
965.0.36. Where an amount is transferred in accordance with section 965.0.35 from a member’s account under a PRPP on behalf of an individual, the following rules apply:
(a)  the amount must not, by reason only of that transfer, be included in computing the income of the individual; and
(b)  no deduction may be made in respect of the amount in computing the income of any taxpayer.
2015, c. 21, s. 351.
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