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I-3 - Taxation Act

Section 401.1
Disposition versions

Full text
401.1. The expense of a taxpayer that is described in paragraph c or c.1 of section 395 and that, because of paragraph c.2 of section 396, is not included in the taxpayer’s Canadian exploration expense is deemed not to be an amount or payment described in section 129.
2015, c. 24, s. 68.
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