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I-3 - Taxation Act

Section 130.0.1
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130.0.1. An individual shall not however deduct under paragraph a of section 130, in computing his income from a business or property for a taxation year subsequent to his taxation year 1987, the prescribed part or amount of the capital cost of property that is a certified Québec film within the meaning of the regulations under the said section.
1989, c. 5, s. 43.
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