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I-3 - Taxation Act

Section 77
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77. In computing income for a taxation year from an office or employment, an individual may deduct judicial or extrajudicial expenses paid by the individual in the year to collect, or to establish a right to, an amount owed to the individual that, if received by the individual, would be required by this Title to be included in computing the individual’s income.
1972, c. 23, s. 71; 1991, c. 25, s. 18; 2000, c. 39, s. 6; 2009, c. 15, s. 47; I.N. 2016-01-01 (NCCP); 2017, c. 29, s. 29.
77. In computing income for a taxation year from an office or employment, an individual may deduct legal costs or professional fees paid by the individual in the year to collect, or to establish a right to, an amount owed to the individual that, if received by the individual, would be required by this Title to be included in computing the individual’s income.
1972, c. 23, s. 71; 1991, c. 25, s. 18; 2000, c. 39, s. 6; 2009, c. 15, s. 47; I.N. 2016-01-01 (NCCP).
77. In computing income for a taxation year from an office or employment, an individual may deduct judicial or extrajudicial expenses paid by the individual in the year to collect, or to establish a right to, an amount owed to the individual that, if received by the individual, would be required by this Title to be included in computing the individual’s income.
1972, c. 23, s. 71; 1991, c. 25, s. 18; 2000, c. 39, s. 6; 2009, c. 15, s. 47.
77. An individual may deduct judicial or extrajudicial expenses paid by him in the year to collect, or to establish a right to, salary or wages owed to him by his employer or former employer.
1972, c. 23, s. 71; 1991, c. 25, s. 18; 2000, c. 39, s. 6.
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