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I-4 - Act respecting the application of the Taxation Act
Section 26
Disposition versions
26. The deductions allowed for any year under section 25 to a partner may be claimed by a person who has become a member of the partnership after 18 June 1971 and has remained a member without interruption until 31 December 1971, but it shall not exceed in that case 10% of the amount of the aggregate described in that section.
