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A-13.1.1, r. 1 - Individual and Family Assistance Regulation

Section 115
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115. Net income from self-employment is determined according to the accrual accounting method in accordance with generally recognized accounting principles.
For the purpose of calculating the income, the depreciation of property used by the enterprise is excluded and the repayment of principal is not an operating expense.
O.C. 1073-2006, s. 115.
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