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I-3 - Taxation Act
Section 726.4.11.3
Disposition versions
726.4.11.3. Despite sections 726.4.11.1 and 726.4.11.2, if an amount referred to in paragraph b of section 726.4.11 in respect of an individual is an amount in respect of which the consideration given by the individual is a property or services the cost of which may reasonably be considered to be an expenditure in respect of which section 726.4.10.3 applied, the percentage of 33 1/3% mentioned in paragraph b of section 726.4.11 is to be replaced, in respect of the amount, by a percentage of 25%.
