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I-3 - Taxation Act

Section 488
Disposition versions

Full text
488. A taxpayer shall not include, in computing his income for a taxation year, the amounts provided for in this title or the regulations.
Such amounts include those that sections 218 to 220 provide are not to be included in computing income and the payments that Title I of Book VII provides are not to be included in computing income.
1972, c. 23, s. 386; 1993, c. 64, s. 36; 2000, c. 5, s. 116.
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