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I-3 - Taxation Act

Section 726.4.17.19
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726.4.17.19. A corporation may deduct, in computing its taxable income for a taxation year, an amount not exceeding its exploration base relating to certain exploration expenses incurred in a northern exploration zone at the end of the year, computed before any deduction for the year under this section.
1999, c. 83, s. 77.
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