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I-3 - Taxation Act

Section 119.17
Disposition versions

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119.17. Where an individual or partnership has issued an obligation that is at any time a small business bond, notwithstanding any other provision of this Part, in computing his or its income for a taxation year, no deduction may be made in respect of any amount paid or payable as or on account of interest on the bond, depending on the method regularly followed by the individual or the partnership in computing his or its income, for a period that includes that time.
1984, c. 15, s. 28; 1987, c. 67, s. 33; 1997, c. 3, s. 71.
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