230.0.0.4.2. Subject to section 230.0.0.5, where prescribed information in relation to an expenditure referred to in subparagraph a of the first paragraph of section 230.0.0.4.1 is not contained in the form referred to in that section, no amount in relation to the expenditure may be deducted under sections 222 to 224.
2020, c. 162020, c. 16, s. 491.