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I-3 - Taxation Act

Section 313.13
Disposition versions

Full text
313.13. A taxpayer shall also include any amount that is required to be included in computing the taxpayer’s income for the year under Title VI.0.2 of Book VII, other than an amount distributed under a pooled registered pension plan as a return of all or a portion of a contribution to the plan to the extent that the amount
(a)  is a payment described under clause A or B of subparagraph ii of paragraph d of subsection 3 of section 147.5 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); and
(b)  is not deducted in computing the taxpayer’s income for the year or a preceding taxation year.
2015, c. 21, s. 158; 2021, c. 14, s. 43.
313.13. A taxpayer shall also include any amount that is required to be included in computing the taxpayer’s income for the year under Title VI.0.2 of Book VII.
2015, c. 21, s. 158.
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