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I-3 - Taxation Act

Section 1045.0.1.2
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1045.0.1.2. A claim preparer of a scientific research and experimental development form does not incur the penalty provided for in section 1045.0.1.1 in respect of a false statement or omission if the claim preparer has exercised the degree of care, diligence and skill to prevent the making of the false statement or omission that a reasonably prudent person would have exercised in comparable circumstances.
2015, c. 21, s. 495.
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