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I-3 - Taxation Act

Section 786
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786. A taxpayer may deduct, according to the conditions provided in this Title, in computing his income for a taxation year, the patronage dividends which he makes in the year or within twelve months thereafter to all his customers of the year; he may also deduct patronage dividends which he has made in the year or in the twelve months thereafter to his customers of a previous year if the deduction was not permitted from his income for such previous year.
1972, c. 23, s. 595.
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