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I-3 - Taxation Act

Section 752.0.18.12.1
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752.0.18.12.1. For the application of section 752.0.18.10 to an individual for a particular taxation year, the aggregate of the amounts described in that section does not include the amount of the tuition fees and examination fees paid in respect of a preceding year throughout which the individual was not resident in Canada.
2006, c. 13, s. 60.
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