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in a taxation year that is not a year for which an amount is deducted under subsection 110(2) in computing the individual’s taxable income, and
in a taxation year that is not a year for which an amount is deducted under subsection 110(2) in computing the individual’s taxable income, and
in a taxation year that is not a year for which an amount is deducted under subsection 110(2) in computing the individual’s taxable income, and
a registered Canadian amateur athletic association,