| http://www.w3.org/ns/prov#value | - R.S., 1985, c. 7 (2nd Supp.), s. 37.Obligation of TrusteesMarginal note:Certificate before distribution81. (1) Every executor, liquidator of a succession, administrator, assignee, liquidator or other like person, other than a trustee in bankruptcy, shall, before distributing any assets under his control in that capacity, obtain a certificate from the Minister certifying that no tax, penalty, inter
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