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I-3 - Taxation Act

Section 726.4.17.9
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726.4.17.9. For the purposes of this Title, where a member of a partnership is deemed to have incurred Canadian exploration expenses under paragraph d of section 395, the expenses are deemed to have been incurred by the member at the time they were incurred by the partnership.
1990, c. 7, s. 26; 1997, c. 3, s. 71.
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