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The question that arises therefore is whether this expense was incurred in the year within the meaning of paragraph 18(1)(a). [25]       In connection with paragraph 18(1)(a), the courts have found that an expense is not incurred in the year unless there is a legal obligation to pay an amount. ...

Therefore, his connection between tax and land can easily be reconciled with the Treaty which gave Indians the option between communal reserves or individual severalty allotments, both of which would be exempt from taxation. ...