I-3 - Taxation Act

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725.5. An individual may deduct an amount equal to 1/2 of the amount he has included under section 888.1 in computing his income for the year.
1987, c. 67, s. 141; 1988, c. 18, s. 123; 1990, c. 59, s. 254; 2003, c. 2, s. 199.