Hyperlawhypertext legal database Income Tax Act

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Versions of s. 118.02(1), definition “qualifying subscription expense”, para (b)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2020-01-01 to present available View Source

    if there is no such comparable digital news subscription, 1/2 of the amount actually paid. (dépense pour abonnement admissible)