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I-3 - Taxation Act

Section 176.1
Disposition versions

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176.1. The amount deductible under section 176 shall not exceed the lesser of
(a)  that proportion of 20% of the expense that the number of days in the year is of 365, and
(b)  the amount by which the expense exceeds the aggregate of all amounts each of which is an amount deductible in respect of the expense in computing the taxpayer’s income for a preceding taxation year.
1990, c. 59, s. 100.
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