Section 125.3

Subsection 125.3(1) - Deduction of Part I.3 tax

Articles

Salvatori, "Cross Border Implications of Proposed Capital Tax Changes", Tax Management International Journal, July 10, 1992, p. 389

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Subsection 125.3(4) - Definitions

Administrative Policy

12 June 1990 T.I. (November 1990 Access Letter, ΒΆ1548)

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IT-73R4 "The Small Business Deduction - Income from an Active Business, a Specified Investment and a Personal Services Business".