Summary UnderTax Topics - Income Tax Act - Section 40 - Subsection 40(3.14) - Paragraph 40(3.14)(a) Partial v. full-shield protection (p. 7) Partial-shield protection limits liability from…liabilities….only…arising from the negligence of...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Email this Content