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I-3 - Taxation Act

Section 62.2
Disposition versions

Full text
62.2. Where the conditions set out in paragraph a or b of section 62.1 are met in respect of the work space described in that section, the amount in respect of the work space that may be deducted in computing the individual’s income for a taxation year from the office or employment shall not exceed the individual’s income for the year from the office or employment, computed without reference to any deduction in respect of the work space.
1993, c. 16, s. 35.
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