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Income Tax Regulations

Version of section 1407 from 2023-01-01 to 2024-11-26:


 For greater certainty, any amount referred to in or determined under section 1404 may be equal to, or less than, nil.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-269, s. 6
  • 2022, c. 19, s. 83

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