Words and Phrases - "incurred"

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13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée

expense not incurred if obligation therefor dependent on future contingency

Before noting that “the concepts of ‘outlay or expense incurred’ under paragraph 18(1)(a) can apply to expenses incurred for the purposes of...

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Words and Phrases
incurred