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I-4 - Act respecting the application of the Taxation Act

Section 3
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3. A reference in one of the new Acts to a transaction, matter or thing means a corresponding transaction, matter or thing in one of the former Acts or in an Act to which it referred, even if that transaction, matter or thing was designated by a different name in one of the former Acts or in the Act to which it referred.
1972, c. 24, s. 10.
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