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I-3 - Taxation Act

Section 75.4
Disposition versions

Full text
75.4. An individual who, at any time in the year, is not an eligible apprentice mechanic and has an excess amount determined under subparagraph c of the second paragraph of section 75.3 is, for that year, entitled to deduct an amount under section 75.3 as if that excess amount were wholly applicable to an employment of the individual.
2004, c. 8, s. 16.
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