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I-3 - Taxation Act

Section 41.1.2
Disposition versions

Full text
41.1.2. An individual shall, in computing the individual’s income for a taxation year from an office or employment, include the value of a benefit in respect of the operation of an automobile, other than a benefit to which section 41.1.1 applies or would apply but for the third paragraph of that section, received or enjoyed by the individual, or by a person related to the individual, in the year because of, or in the course of, the individual’s office or employment.
1995, c. 49, s. 22l; 1998, c. 16, s. 49; 2015, c. 21, s. 105.
41.1.2. An individual shall, in computing the income of the individual for a taxation year from an office or employment, include the value of a benefit in respect of the operation of an automobile, other than a benefit to which section 41.1.1 applies or would apply but for the third paragraph thereof, received or enjoyed by the individual in the year because of, or in the course of, the individual’s office or employment.
1995, c. 49, s. 22l; 1998, c. 16, s. 49.
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