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I-3 - Taxation Act

Section 228
Disposition versions

Full text
228. No deduction may be made under this division in respect of an expenditure made to acquire rights in or arising out of scientific research and experimental development and no deduction permitted under this division may be claimed under section 710 or sections 752.0.10.1 to 752.0.10.14.
1972, c. 23, s. 215; 1987, c. 67, s. 48; 1993, c. 64, s. 23.
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