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I-3 - Taxation Act

Section 91.1
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91.1. There shall be included in computing a taxpayer’s income for a taxation year any amount that is, in relation to a foreign oil and gas business of the taxpayer, the taxpayer’s production tax amount for the year.
In the first paragraph, “foreign oil and gas business” and “production tax amount” have the meaning assigned by section 772.2.
2003, c. 2, s. 31.
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