Full text
in the case of an individual who does not claim a deduction for the year because of paragraph 118(1)(a) and who, at any time in the year,
in the case of an individual who does not claim a deduction for the year because of paragraph 118(1)(a) and who, at any time in the year,
in the case of an individual who does not claim a deduction for the year because of paragraph 118(1)(a) and who, at any time in the year,