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I-3 - Taxation Act

Section 198
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198. A taxpayer may deduct in computing his income from a farming business for a taxation year any amount paid by him before the end of the year for clearing land, levelling land or installing a land drainage system for the purposes of the business, to the extent that such amount has not been deducted in computing his income for a preceding taxation year.
1972, c. 23, s. 187; 1990, c. 59, s. 109.
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