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I-3 - Taxation Act

Section 421.10
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421.10. In computing income, no amount may be deducted in respect of an amount of interest payable under a fiscal law.
For the purposes of the first paragraph, a fiscal law includes a law of a country or of a state, province, territory or other political subdivision of a country that provides for the collection of income tax, duties or tax.
2007, c. 12, s. 54.
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