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I-4 - Act respecting the application of the Taxation Act

Section 33
Disposition versions

Full text
33. For the purposes of sections 31 and 32, the undepreciated capital cost of property on 31 December to any partner is the excess of the actual cost of that property to him over the aggregate of the amounts allowed him on such property as a capital cost allowance in computing his income for taxation years ending before 1972.
1972, c. 24, s. 47.
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