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I-3 - Taxation Act

Section 133.7
Disposition versions

Full text
133.7. A taxpayer shall not deduct, in computing the taxpayer’s income from a business or property for a taxation year, an amount that is deemed under section 21.32 to have been received by another person as an amount described in any of subparagraphs a to c of the first paragraph of that section, except as expressly permitted by this Part.
2015, c. 24, s. 27.
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