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I-3 - Taxation Act

Section 726.4.2
Disposition versions

Full text
726.4.2. An amount deducted by an individual under section 726.4.1 in computing his taxable income for a taxation year is, for the purposes of sections 93 to 104, section 130.1 and the regulations under paragraph a of section 130, deemed to have been deducted for that year in computing his income from a business or property pursuant to paragraph a of section 130.
1989, c. 5, s. 86.
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