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I-3 - Taxation Act

Section 374.1
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374.1. The portion of an amount deducted under section 371 in computing a taxpayer’s income for a taxation year that can reasonably be considered to be in respect of specified foreign exploration and development expenses of the taxpayer in relation to a country is considered as being attributable to a source in that country.
2004, c. 8, s. 68.
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