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I-3 - Taxation Act
Section 726.4.17.3.2
Disposition versions
726.4.17.3.2. Notwithstanding section 726.4.17.3.1, where an amount referred to in paragraph b of section 726.4.17.3 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 regarded as an expenditure in respect of which section 726.4.17.2.2 applied, the percentage of 33 1/3% mentioned in paragraph b of section 726.4.17.3 shall, in respect of the amount, be replaced by a percentage of 20.83%.
