737.16.1.An individual described in section 71 of the Act respecting international financial centres (chapter C-8.3) may deduct, in computing the individual’s taxable income for a taxation year, the amount determined in respect of the individual for the year under that section.
1995, c. 1, s. 67; 1996, c. 39, s. 273; 1997, c. 3, s. 71; 1997, c. 14, s. 106; 1999, c. 86, s. 80.