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I-3 - Taxation Act

Section 1103
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1103. An investment corporation may, for the purpose of computing the tax contemplated in subsection 1 of section 771 for a taxation year, deduct from its taxable income for the year its taxed capital gains for the year.
1972, c. 23, s. 825; 1976, c. 18, s. 17; 1994, c 22, s. 336; 1997, c. 3, s. 71.
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