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I-3 - Taxation Act

Section 133.6
Disposition versions

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133.6. A taxpayer that is an authorized foreign bank, shall not deduct an amount in respect of interest that would otherwise be deductible in computing the taxpayer’s income from a business the taxpayer carries on in Canada, except as provided in sections 175.2.8 to 175.2.11.
2004, c. 8, s. 24.
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