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I-3 - Taxation Act

Section 421.4
Disposition versions

Full text
421.4. For the purposes of this division,
(a)  no amount paid or payable for travel on an airplane, a train or a bus shall be considered to be an amount paid or payable in respect of food, beverages or entertainment consumed or enjoyed by a person while travelling thereon;
(b)  the expression “entertainment” includes amusement and recreation.
1990, c. 59, s. 168.
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