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Versions of s. 127.45(1.1)(b)

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 capital cost of the leasehold interest in the property to the taxpayer is deemed to be its capital cost of the property; and