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Taxation Act, CQLR c I-3 - CanLII

(d.2) where the taxpayer is a financial institution within the meaning assigned by section 851.22.1 in its taxation year that includes that time and the property is a specified debt obligation within the meaning assigned by that section, other than a mark-to-market property within the meaning assigned by that section for the year, the tax basis ...

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SO 2007, c 11, Sch A | Taxation Act, 2007 | CanLII

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