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I-3 - Taxation Act

Section 85.4
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85.4. For the purposes of sections 83 to 85.6, the expression “artistic endeavour” of an individual means the business of creating paintings, prints, etchings, drawings, sculptures or similar works of art, where such works of art are created by the individual, but does not include a business of reproducing works of art.
1987, c. 67, s. 18.
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