| http://www.w3.org/ns/prov#value | - be deemed to have been received at that time by the person to whom the remuneration, benefit, payment, fees, commissions or other amounts were paid.Marginal note:Unclaimed dividends, interest and proceeds(4) Where at the end of a taxpayer???s taxation year the person beneficially entitled to an amount received by the taxpayer after 1984 and before the year as or in respect of dividends, interest
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