Section 18- Canadian ITA

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

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