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I-3 - Taxation Act

Section 368
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368. A taxpayer other than a development corporation may deduct in computing his income for a taxation year the aggregate of the Canadian exploration and development expenses he incurs, to the extent that they were not deducted in computing his income for a previous taxation year.
1972, c. 23, s. 335; 1986, c. 19, s. 70; 1997, c. 3, s. 71.
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