Section 18- Canadian ITA

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

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