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I-3 - Taxation Act

Section 133
Disposition versions

Full text
133. A taxpayer shall not deduct, in computing the taxpayer’s income from a business or property for a taxation year, personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer’s business.
1972, c. 23, s. 122; 1990, c. 59, s. 74; 1997, c. 85, s. 51.
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