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Section 190.12

Table of Contents

Section 190.12 - Taxable capital

Cases

National Trustco v. The Queen, 96 DTC 6234, [1996] 2 CTC 72 (FCTD)

The taxpayer was in error when in computing its capital for purposes of s. 190.12, it deducted from its total book reserves the total of all tax...

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