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I-3 - Taxation Act

Section 581
Disposition versions

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581. Where the Minister is of opinion that the inclusion of an amount in computing the income of a taxpayer for a taxation year by virtue of sections 580 and 582 imposes undue hardship on the taxpayer by reason of monetary or exchange restrictions of a country other than Canada, the taxpayer may in computing such income deduct in that regard such amount as a reserve as the Minister deems reasonable.
1975, c. 22, s. 158; 1997, c. 14, s. 90.
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