I-3 - Taxation Act

Full text
135.3.1. A taxpayer shall not deduct any amount paid or payable under Part VI.1, or under Part I.3 or VI of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1990, c. 59, s. 77; 1991, c. 25, s. 43; 1997, c. 14, s. 41.