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I-3 - Taxation Act

Section 776.41.19
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776.41.19. The amount that an individual who became a bankrupt in a calendar year may deduct, under section 776.41.14, from the individual’s tax otherwise payable under this Part for each of the individual’s taxation years referred to in section 779 that end in the calendar year is equal to the portion of that amount, otherwise determined, that is the proportion that the number of days in that taxation year is of the number of days in the calendar year.
2009, c. 5, s. 328.
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