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Income Tax Regulations

Version of section 415 from 2004-08-31 to 2009-03-11:

 For the purposes of this Part and subsection 123(2) of the Act, Nova Scotia offshore area has the meaning assigned to the expression “offshore area” by subsection 63(1) of the Canada-Nova Scotia Oil and Gas Agreement Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/85-741, s. 1

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