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I-3 - Taxation Act

Section 92.1.1
Disposition versions

Full text
92.1.1. Paragraph c of section 87 and sections 92 and 92.1 do not apply to a taxpayer in respect of a debt obligation for the part of a taxation year throughout which the obligation is impaired where an amount in respect of the obligation is deductible because of paragraph b of section 140 in computing the taxpayer’s income for the year.
2001, c. 7, s. 13.
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