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I-3 - Taxation Act

Section 752.0.7.6
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752.0.7.6. An individual who has an eligible spouse for a taxation year is entitled to the deduction under section 752.0.7.4 for the taxation year only if the individual files with the Minister, together with the individual’s fiscal return under this Part for the year, a certificate from the spouse in prescribed form.
1997, c. 85, s. 123.
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