I-3 - Taxation Act

Section 752.0.11 Disposition versions

2017-12-07

752.0.11. An individual may deduct from his tax otherwise payable for a taxation year under this Part an amount determined by the formula

A × (B − C).

In the formula provided for in the first paragraph,

(a)  A is a rate of 20%;

(b)  B is the aggregate of the medical expenses described in section 752.0.11.1 that

i.  are proven by a receipt filed with the Minister,

ii.  have not already been included by the individual or any other person in computing a determined amount, for the purposes of this section or section 358.0.1 or 1029.8.118, in respect of a preceding taxation year,

iii.  are not included by any other person in computing a determined amount, for the purposes of section 358.0.1, in respect of any taxation year, and

iv.  were paid by either the individual or the individual’s legal representative, or by a person who is the individual’s spouse during the year or on the date on which the medical expenses were paid,

(1)  within any period of 12 months ending in the year, or

(2)  if the medical expenses were paid in respect of a person, including the individual, who died in the year, within any period of 24 months that includes the day of the person’s death; and

(c)  C is 3% of the aggregate of the individual’s income for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

(d)  (subparagraph repealed).

1989, c. 5, s. 104; 1990, c. 59, s. 288; 1993, c. 64, s. 69; 1997, c. 14, s. 113; 1997, c. 85, s. 130; 2000, c. 5, s. 163; 2001, c. 51, s. 54; 2003, c. 9, s. 83; 2004, c. 21, s. 196; 2005, c. 38, s. 145; 2017, c. 29, s. 147.

2006-03-01

752.0.11. An individual may deduct from his tax otherwise payable for a taxation year under this Part an amount determined by the formula

A × (B − C).

In the formula provided for in the first paragraph,

(a)  A is the rate specified in section 750.1 for the year;

(b)  B is the aggregate of the medical expenses described in section 752.0.11.1 that

i.  are proven by a receipt filed with the Minister,

ii.  have not already been included by the individual or any other person in computing a determined amount, for the purposes of this section or section 358.0.1 or 1029.8.118, in respect of a preceding taxation year,

iii.  are not included by any other person in computing a determined amount, for the purposes of section 358.0.1, in respect of any taxation year, and

iv.  were paid by either the individual or the individual’s legal representative, or by a person who is the individual’s spouse during the year or on the date on which the medical expenses were paid,

(1)  within any period of 12 months ending in the year, or

(2)  if the medical expenses were paid in respect of a person, including the individual, who died in the year, within any period of 24 months that includes the day of the person’s death; and

(c)  C is 3% of the aggregate of the individual’s income for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

(d)  (subparagraph repealed).

1989, c. 5, s. 104; 1990, c. 59, s. 288; 1993, c. 64, s. 69; 1997, c. 14, s. 113; 1997, c. 85, s. 130; 2000, c. 5, s. 163; 2001, c. 51, s. 54; 2003, c. 9, s. 83; 2004, c. 21, s. 196; 2005, c. 38, s. 145.