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並前往https://laws-lois.justice.gc.ca/eng/acts/I-3.3/

Income Tax Act ( RSC , 1985, c. 1 (5th Supp.))

Table of Contents · 9 - Basic Rules · 12 - Inclusions · 18 - Deductions · 22 - Ceasing to carry on business · 26 - Special Cases.

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