Canada Revenue Agency Government of Canada
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Application policies


Date Number Policy
2006-01-10 06-01 Application of the phrase "directly attributable" that is found in the definition of "labour expenditure" in subsection 125.4(1) of the Income Tax Act and in the definition of "Canadian labour expenditure" in subsection 125.5(1) of the Act.


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Date modified:
2006-03-01
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