Section 18- Canadian ITA

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Restriction on DeductionSection Ex. 18-1-a
Amount for use of recreational facilities
Any form of capital outlay, with permitted exception
Interest and Financing Expense
Payments under the ITA
Workspace in home
Amount if connected to producing exempt income
Amount of prepaid expense until incurred
Political Contributions
Amount for any GAAP reserve
Personal and Living Expenses of a taxpayer

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