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I-3 - Taxation Act

Section 78.6
Disposition versions

Full text
78.6. Where the amount contemplated in section 43.2 for a taxation year in respect of an individual in relation to a multi-employer insurance plan exceeds the amount established for the year in accordance with the second paragraph of section 43.3 in respect of the individual in relation to that plan, the individual may deduct the excess amount in computing his income for the year.
1993, c. 64, s. 22; 1995, c. 63, s. 261.
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