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I-3 - Taxation Act

Section 979.23
Disposition versions

Full text
979.23. Section 979.22 does not apply if
(a)  the transferor and the recipient are the same individual;
(b)  the amount that is transferred, credited or added to the balance in respect of the individual under the recipient arrangement is equal to the balance in respect of the individual under the transferor arrangement immediately before the particular time; and
(c)  the transferor arrangement is terminated immediately after the transfer.
2009, c. 5, s. 396.
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