Miscellaneous / Section 18- Canadian ITA

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Can you name the Section 18 - Canadian ITA?

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

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