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I-3 - Taxation Act
Section 339.0.1
Disposition versions
339.0.1. A taxpayer shall not include the following amounts in the aggregate described in paragraph j of section 339 for a taxation year:
(a) an amount payable by the taxpayer for the year in relation to a business of the taxpayer, on account of a contribution referred to in subparagraph i or ii of that paragraph j, if all of the taxpayer’s income for the year from that business is not required to be included in computing the taxpayer’s income for the year or is deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 737.16 and 737.22.0.10; and
(b) an amount payable by the taxpayer for the year in relation to an office or employment of the taxpayer, on account of a contribution referred to in subparagraph iii of that paragraph j, if all of the taxpayer’s income for the year from that office or employment is not required to be included in computing the taxpayer’s income for the year or is deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 737.16, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.4.7, 737.22.0.7 and 737.22.0.10.
