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I-3 - Taxation Act

Section 1141.9
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1141.9. A corporation referred to in section 1140 may deduct from its paid-up capital otherwise determined for a taxation year under this Title the amount provided for in its respect for the year in section 57 or 60.1 of the Act respecting international financial centres (chapter C-8.3).
2005, c. 38, s. 328.
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