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I-3 - Taxation Act

Section 726.12
Disposition versions

Full text
726.12. For the purposes of section 726.11, the Minister establishes the facts justifying that the individual may not make a deduction under this Title.
1987, c. 67, s. 142; 2007, c. 12, s. 79.
726.12. For the purposes of section 726.11, the burden of establishing the facts justifying the denial of a deduction under that section is on the Minister.
1987, c. 67, s. 142.
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