I-3 - Taxation Act

Section 336.2 Disposition versions

2006-03-01

336.2. For the purposes of section 336.1, an expense does not include an expenditure in respect of a self-contained domestic establishment in which the taxpayer mentioned in the first paragraph of that section resides or an expenditure for the acquisition of corporeal property that is not an expenditure on account of a medical or educational expense or in respect of the acquisition, improvement or maintenance of a self-contained domestic establishment in which the person described in the second paragraph of that section resides.

1986, c. 15, s. 68; 1990, c. 59, s. 153; 1994, c. 22, s. 144; 1998, c. 16, s. 117; 2005, c. 1, s. 90.