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I-3 - Taxation Act

Section 267
Disposition versions

Full text
267. The deduction provided for in paragraph b of section 266 in respect of a precious property loss is deductible for a taxation year only to the extent that it exceeds the aggregate of amounts deducted under that paragraph in respect of that loss for preceding taxation years.
1972, c. 23, s. 247; 1985, c. 25, s. 51.
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