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I-3 - Taxation Act

Section 772.2.1
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772.2.1. For the purposes of the definition of “non-business-income tax” in section 772.2, an amount paid by a taxpayer for a taxation year as an employee’s contribution under the United States Federal Insurance Contributions Act (26 U.S.C. c. 21) is deemed to be an income or profits tax paid by the taxpayer for the year to the government of that country.
2009, c. 15, s. 154.
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