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I-3 - Taxation Act

Section 410
Disposition versions

Full text
410. Where a taxpayer has received or is entitled to receive after 25 May 1976 assistance in respect of or related to his Canadian development expenses, the expenses contemplated in paragraphs a to e of section 408 shall not be reduced by the amount of such assistance.
1977, c. 26, s. 42; 1988, c. 18, s. 36.
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