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I-3 - Taxation Act

Section 1137.7
Disposition versions

Full text
1137.7. Subject to any special provision of this Part, where, in respect of particular costs, an amount is deducted under any of paragraphs b.2 to b.4 of section 1137, by a corporation in computing its paid-up capital for a taxation year, no other deduction may be made by the corporation, for any taxation year under any other of those paragraphs, in respect of all or part of a cost or expenditure, included in the particular costs.
1997, c. 85, s. 312.
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