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I-3 - Taxation Act

Section 317.1
Disposition versions

Full text
317.1. A taxpayer shall not include, by virtue of section 317, an amount that he may not, by reason of subsection 21 of section 146 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), include in computing his income for the purposes of that Act.
1995, c. 49, s. 78.
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