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I-3 - Taxation Act

Section 393
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393. The taxpayer who has incurred expenses or made outlays in respect of which a deduction is allowed by more than one provision of this chapter, may deduct them only once, and under the provision he elects.
1972, c. 23, s. 353; 1975, c. 22, s. 89; 1993, c. 16, s. 155.
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