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I-3 - Taxation Act

Section 418.4
Disposition versions

Full text
418.4. Where a taxpayer has received or is entitled to receive any amount of assistance in respect of or related to his Canadian oil and gas property expense, the expenses contemplated in paragraphs a to c of section 418.2 shall not be reduced by the amount of such assistance.
1982, c. 5, s. 103; 1988, c. 18, s. 42.
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