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I-3 - Taxation Act

Section 324
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324. The capital element of a payment of annuities, for the purposes of paragraph f of section 336, is computed in respect of what remains after deducting from the aggregate of the payments of annuities to which this chapter applies for a taxation year the deductions provided for by sections 322 and 323.
1972, c. 23, s. 298; 1998, c. 16, s. 251.
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