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I-3 - Taxation Act

Section 776.41.18
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776.41.18. Section 776.41.14 does not apply for the purpose of computing the tax otherwise payable of an individual referred to in the second paragraph of section 26 for a taxation year under this Part.
However, an individual all or substantially all of whose income for the year, determined under section 28, is included in computing the individual’s taxable income earned in Canada for the year, determined with reference to the third paragraph, may deduct, from the individual’s tax otherwise payable for the year under this Part, the portion of the amount, determined under section 776.41.14, that is the proportion referred to in the second paragraph of section 26.
For the purposes of the second paragraph, the taxable income earned in Canada by an individual for a taxation year is determined as if section 1090 were read for the year without reference to its second, third and fourth paragraphs and as if subparagraph a of the first paragraph of that section were replaced, for the year, by the following subparagraph:
“(a) the aggregate of the income from the duties of offices or employments performed by the individual in Canada and the income from the duties of offices or employments performed by the individual outside Canada if the individual was resident in Canada at the time the individual performed the duties;”.
2009, c. 5, s. 328; 2015, c. 36, s. 56.
776.41.18. Section 776.41.14 does not apply for the purpose of computing the tax otherwise payable of an individual referred to in the second paragraph of section 26 for a taxation year under this Part.
However, an individual all or substantially all of whose income for the year, determined under section 28, is included in computing the individual’s taxable income earned in Canada for the year, may deduct, from the individual’s tax otherwise payable for the year under this Part, the portion of the amount, determined under section 776.41.14, that is the proportion referred to in the second paragraph of section 26.
2009, c. 5, s. 328.
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