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I-3 - Taxation Act

Section 486.7
Disposition versions

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486.7. Subject to sections 128 and 129, the taxpayer may deduct, in computing the taxpayer’s income for the taxpayer’s taxation year in which the specified amount was paid, the amount by which the specified amount exceeds the eligible portion of the specified amount, determined under section 486.9.
2015, c. 24, s. 78.
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