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I-3 - Taxation Act

Section 738
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738. A corporation may deduct from its income for a taxation year the amount of any taxable dividend it receives in the year from a taxable Canadian corporation or a corporation controlled by it, resident in Canada, other than a non-resident-owned investment corporation or a corporation exempt from tax under this Part.
1972, c. 23, s. 556; 1978, c. 26, s. 130; 1984, c. 15, s. 169; 1997, c. 3, s. 71.
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