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I-3 - Taxation Act

Section 1137.7
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1137.7. Subject to any special provision of this Part, where, in respect of particular costs, an amount is deducted under any of paragraphs b.2 to b.4 of section 1137, by a corporation in computing its paid-up capital for a taxation year, no other deduction may be made by the corporation, for any taxation year under any other of those paragraphs, in respect of all or part of a cost or expenditure, included in the particular costs.
1997, c. 85, s. 312.
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