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  • Limited-exemption listed country



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    A country listed in the Income Tax Regulations as alimited-exemption country. These countries will basically comprise the original list of countries in Schedule 10 of the Income Tax Regulations, excluding broad-exemption listed countries. The list has been updated by adding the Czech Republic and Vietnam and removing countries that no longer exist.

    Last modified: 05 Dec 2006QC 17522