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I-3 - Taxation Act

Section 965.0.2
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965.0.2. There may be deducted in computing an employer’s income for a taxation year ending after 31 December 1990, the amount that, by virtue of paragraph q of subsection 1 of section 20 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), is allowed as a deduction for the year in computing the employer’s income for the purposes of that Act in respect of a contribution made to a registered pension plan.
1991, c. 25, s. 157; 2015, c. 21, s. 349.
965.0.2. An employer may deduct, in computing his income for a taxation year ending after 31 December 1990, the amount that, by virtue of paragraph q of subsection 1 of section 20 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), is allowed as a deduction for the year in computing his income for the purposes of the said Act.
1991, c. 25, s. 157.
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