I-3 - Taxation Act

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1029.8.116.9.2. No individual may be deemed to have paid an amount to the Minister for a taxation year under section 1029.8.116.5 if the individual or the individual’s eligible spouse for the year is deemed to have paid an amount to the Minister for the year under section 1029.8.116.5.0.1.
2009, c. 15, s. 350.