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I-4 - Act respecting the application of the Taxation Act

Section 54
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54. For the purposes of this chapter the actual cost to a person of any property is the excess of its cost to him computed without regard to the provisions of this chapter but subject however to the express provisions to the contrary contained therein, on the portion of such cost which was deductible in computing his income for a taxation year ending before 1972.
1972, c. 24, s. 65; 1973, c. 17, s. 147.
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