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Versions of s. 118.1(7.1)(c)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2014-12-16 View Source

    where the gift is made as a consequence of the death of the individual, the individual is deemed to have made the gift immediately before the death, and