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S-34 - Act respecting fiscal incentives to industrial development

Section 23
Disposition versions

Full text
23. Any amount that a corporation could deduct in respect of a taxation year, under section 22, if the tax otherwise payable by it for the year were sufficient, but does not deduct, may be deducted from the tax otherwise payable by the corporation for the four subsequent taxation years of the corporation, subject to section 24, and to the extent that it was not previously deducted.
1977, c. 59, s. 23.
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