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Versions of s. 110.1(18)(a)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source

    the gift would be deductible under this section in computing the taxpayer’s taxable income under this Part for the donation year if it were made immediately before the end of that year;