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I-3 - Taxation Act

Section 28.1
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28.1. Where the amount determined under section 28 for a taxation year in respect of a taxpayer does not exceed zero, the taxpayer is deemed, for the purposes of this Part, to have income for the year in an amount equal to zero.
1993, c. 16, s. 21; 1993, c. 64, s. 10.
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