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I-3 - Taxation Act

Section 851.22.5.1
Disposition versions

Full text
851.22.5.1. Section 851.22.4 does not apply to a taxpayer in respect of a specified debt obligation for the part of a taxation year throughout which the obligation is impaired where an amount in respect of the obligation is deductible because of paragraph b of section 140 in computing the taxpayer’s income for the year.
2001, c. 7, s. 120.
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