Section 18- Canadian ITA

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

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