Section 18- Canadian ITA

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

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