752.0.18.9. If an amount would, but for section 134.1, be deductible in computing an individual’s income for a taxation year from a business or property as dues or a contribution referred to in any of subparagraphs a to c of the first paragraph of that section, the individual shall not include that amount in the aggregate referred to in section 752.0.18.8 for the year if all of the individual’s income for the year from that business or property is not required to be included in computing the individual’s income for the year or is deductible in computing the individual’s taxable income for the year under any of sections 725, 737.16, 737.18.10, 737.18.34 and 737.22.0.10.
1997, c. 14, s. 118; 2000, c. 39, s. 264; 2003, c. 9, s. 90; 2010, c. 25, s. 73.