S-11.01 - Act respecting the Société de développement industriel du Québec

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43. (Repealed).
1971, c. 64, s. 43; 1974, c. 56, s. 11; 1986, c. 110, s. 12.
43. An estate or an individual, other than a trust, which or who is bound to include in computing its or his income for a taxation year, for the purposes of the application of the Taxation Act (chapter I-3), an amount as interest from any industrial bond, may, in computing its or his income for that taxation year for the purposes of the application of the said act, deduct an amount equal to the amount of such interest, in accordance with the terms and conditions and maximum amounts prescribed by the regulations made under the said act.
1971, c. 64, s. 43; 1974, c. 56, s. 11.