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I-3 - Taxation Act

Section 133.2.1
Disposition versions

Full text
133.2.1. A taxpayer shall not deduct, in computing his income from a business or property for a taxation year, any portion in excess of the prescribed amount of an amount paid or payable by him as an allowance for the use by an individual of an automobile, except where the amount so paid or payable is required to be included in computing the individual’s income.
1990, c. 59, s. 76.
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