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I-3 - Taxation Act

Section 132.3
Disposition versions

Full text
132.3. A taxpayer shall not deduct, in computing the taxpayer’s income from a business or property for a taxation year, an amount in respect of which a valid election was made by or on behalf of the taxpayer under subsection 1.1 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
2011, c. 34, s. 25.
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