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I-3, r. 1 - Regulation respecting the Taxation Act
Section 350.2r5
Disposition versions
350.2R5. For the purpose of determining the trip cost to a taxpayer in respect of a trip, where the amount determined under subparagraph a of the first paragraph of section 350.2R4 in respect of the trip is nil, that section is to be read without reference to that subparagraph a.
