I-3 - Taxation Act

Section 752.0.13 Disposition versions

2006-03-01

752.0.13. For the purposes of subparagraph b of the second paragraph of section 752.0.11, there shall not be included as a medical expense of an individual any expense to the extent that the individual, the individual’s spouse, a particular person referred to in section 752.0.12 who is a dependant of the individual, any person related to the individual, the individual’s spouse or that particular person, or the legal representative of any of them is entitled to be reimbursed for the expense, except to the extent that the amount of the reimbursement is required to be included in computing income and is not deductible in computing taxable income.

1989, c. 5, s. 104; 1994, c. 22, s. 263; 2000, c. 5, s. 165.