I-3 - Taxation Act

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965.0.41. The amount of a refund described in paragraph g of the definition of “advanced life deferred annuity” in section 965.0.38 that an annuitant received in accordance with subparagraph i of that paragraph g in a taxation year must be included in computing the annuitant’s income for the year.
2022, c. 23, s. 88.