Section 18- Canadian ITA

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

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