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I-3 - Taxation Act

Section 1175.17
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1175.17. Where a corporation, in this section referred to as the “first corporation”, has more than one taxation year ending in the same calendar year and is related in two or more of those taxation years to another corporation that has a taxation year ending in that calendar year, the capital allowance of the first corporation for each such taxation year at the end of which it is related to the other corporation is, for the purposes of this Part, an amount equal to its capital allowance for the first such taxation year.
1997, c. 14, s. 286.
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