I-3, r. 1 - Regulation respecting the Taxation Act

Section 360r46 Disposition versions

2012-09-01

360R46. Where an expense is incurred before the particular time referred to in section 360R42 and a person, at the particular time or after the particular time, becomes entitled to receive an amount of assistance or benefit in respect of the expense, the amount of the assistance or benefit must be included in the “amount of the assistance or benefit” referred to in subparagraph vi of subparagraph b of the second paragraph of that section as of the particular time.

s. 360R17.3; O.C. 2509-85, s. 21; O.C. 134-2009, s. 1.