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I-3 - Taxation Act

Section 103
Disposition versions

Full text
103. The amount deducted under section 155 or for which a deduction is made under section 156 is deemed, if it is a payment on account of the capital cost of depreciable property, to have been allowed the taxpayer in respect of such property, under regulations made under paragraph a of section 130, in computing his income for the year, or for the year in which the property was acquired, whichever is more recent.
1972, c. 23, s. 92.
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