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I-3 - Taxation Act

Section 97.6
Disposition versions

Full text
97.6. For the purposes of section 97.5, an amount deductible by a taxpayer under paragraph g or g.1 of section 157 is deemed not to be an outlay or expense that was made or incurred by him for the use of, or the right to use, the property.
1984, c. 15, s. 23.
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