OBS_VALUE: <ul><li><a href=https://www.taxtips.ca/glossary/smallbusinessdeduction.htm target=_blank>The Small Business Deduction, income tax interpretation bulletin(TaxTips- Canadian Tax and Financial Information, last revised on 18 February 2021)</a></li><li><a href=http://laws-lois.justice.gc.ca/eng/acts/I-3.3/ target=_blank>Income Tax Act(Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)),  adopted 1985, with latest modification of 1.01.2021,  Part XIII, s.125)</a></li><li><a href=https://www.budget.canada.ca/fes-eea/2023/report-rapport/toc-tdm-en.html target=_blank>Government of Canada, 2023 Fall Economic Statement(Government of Canada, A Prudent Fiscal Plan (Chapter 4), last modified on 30.11.2020)</a></li></ul>