Versions of s. 61(2)(e)
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any amount included in computing the individual’s income for the year by virtue of section 13, 14 or 23, subsection 28(4) or 28(5) or paragraph 106(2)(a) of this Act or subparagraph 56(1)(a)(viii) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952;