Section 18- Canadian ITA

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

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