Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 305 from 2011-09-22 to 2024-05-28:

 [Repealed, SOR/2011-188, s. 9]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/83-865, s. 5
  • SOR/2011-188, s. 9

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