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I-3 - Taxation Act

Section 156.7.1
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156.7.1. A taxpayer, other than a trust, may deduct, in computing the taxpayer’s income from a business for a taxation year, an amount equal to 85% of the aggregate of all amounts each of which is an amount deducted by the taxpayer in computing the taxpayer’s income for the year under paragraph a of section 130 or the second paragraph of section 130.1, in respect of the taxpayer’s prescribed depreciable property.
2011, c. 1, s. 23.
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