II, s. 45
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1988, c. 55, s. 46
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]2019, c. 29, s. 8
67.5(1)In computing income, no deduction shall be made in respect of an outlay made or expense incurred for the purpose of doing anything that is an offence under section 3 of theCorruption of Foreign Public Officials Actor under any of sections 119 to 121, 123 to 125, 393 and 426 of theCriminal Code, or an offence under section 465 of theCriminal Codeas it relates to an offence described in any of those sections.Marginal note:Reassessments(2)Notwithstanding subsections 152(4) to (5), the Minister may make such assessments, reassessments and additional assessments of tax, interest and penalties and such determinations and redeterminations as are necessary to give effect to subsection (1) for any taxation year.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1994, c. 7, Sch