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Versions of s. 14(5), definition “eligible capital expenditure”, para (e)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2017-01-01 View Source

    where the taxpayer is a corporation, any amount paid or payable to a person as a shareholder of the corporation, or