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Versions of s. 245(1), definition “tax benefit”, para (c)(ii)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2022-12-15 to present available View Source

    result in any of the effects described in paragraph (a) or (b); (avantage fiscal)