Section 124

Subsection 124(1) - Deduction from corporation tax

Administrative Policy

18 October 89 Meeting with Quebec Accountants, Q.8 (April 90 Access Letter, ΒΆ1166)

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Subsection 124(4) - Definitions

Taxable Income Earned in the Year in a Province

See Also

Noranda Mines Ltd. v. The Queen, 85 DTC 5001, [1984] CTC 659 (FCA)

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Administrative Policy

85 C.R. - Q.7

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