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I-3 - Taxation Act

Section 725.1.1
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725.1.1. A taxpayer may deduct, in computing his taxable income for a taxation year, an amount equal to the amount deductible by him for the year in computing his taxable income for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) under paragraph k of subsection 1 of section 110 of the said Act.
1990, c. 59, s. 250; 1991, c. 25, s. 84.
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