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I-3 - Taxation Act

Section 135.1.1
Disposition versions

Full text
135.1.1. Paragraph d of section 135 does not apply to an outlay or expense made or incurred under a salary deferral arrangement that was established primarily for the benefit of one or more employees not resident in Canada in respect of services to be rendered outside Canada.
1988, c. 18, s. 10; 1993, c. 16, s. 76.
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