Section 18- Canadian ITA

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

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