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I-3 - Taxation Act

Section 230.0.0.3
Disposition versions

Full text
230.0.0.3. For the purposes of subparagraphs b and c of the first paragraph of section 230, an expenditure of a taxpayer does not include remuneration based on profits or a bonus, where the remuneration or bonus, as the case may be, is in respect of a specified employee of the taxpayer.
1995, c. 1, s. 29; 1997, c. 85, s. 56.
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