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Underused Housing Tax Act, S.C. 2022, c. 5, s. 10,

References by part and section:

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  • expand 2 “dwelling unit”
  • expand 2 “residential property”
  • expand 2 “specified Canadian corporation”
  • expand 6 “qualifying occupancy period”
  • expand 6(1)
  • expand 6(1) “qualifying occupancy period”
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  • expand 6(9)
  • expand 10
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