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I-3 - Taxation Act

Section 979.33
Disposition versions

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979.33. A tax-free reserve of a qualified shipowner is deemed never to have existed if it is reasonable to consider that the ultimate purpose sought by the qualified shipowner in creating the tax-free reserve was to obtain a tax benefit and not to have work carried out by the operator of a qualified shipyard in such a shipyard to maintain or renovate the shipowner’s fleet of qualified vessels or to have such a shipyard build qualified vessels.
2015, c. 21, s. 353.
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