Omission of section 67 removes that provision from the Income tax Act and alters the statutory tax framework. The Finance Act omits a specified provision of the Income tax Act, removing that provision from the statute and setting an operative commencement date for ... Summary
Omission of section 67 removes that provision from the Income tax Act and alters the statutory tax framework.
The Finance Act omits a specified provision of the Income tax Act, removing that provision from the statute and setting an operative commencement date for when the omission takes effect, thereby terminating the application of the removed provision from that commencement point.
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