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I-3 - Taxation Act

Section 230.0.0.5.1
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230.0.0.5.1. For the purposes of paragraphs b to e of subsection 1 of section 222, the amount of a particular expenditure made by a taxpayer is required to be reduced by the amount of any related expenditure of the person or partnership to whom the particular expenditure is made that is not an expenditure of a current nature of the person or partnership.
2015, c. 21, s. 145.
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