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I-3 - Taxation Act

Section 776.17
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776.17. An individual other than a trust may deduct from his tax otherwise payable for a taxation year under this Part an amount not greater than the aggregate of his scientific research and experimental development tax credit for the year and his unused scientific research and experimental development tax credit for the following taxation year.
1985, c. 25, s. 134; 1987, c. 67, s. 160; 1988, c. 4, s. 71; 1988, c. 18, s. 69.
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