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I-3 - Taxation Act
Section 726.4.17.3.4
Disposition versions
726.4.17.3.4. Despite sections 726.4.17.3.1 to 726.4.17.3.3, if 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 was property or services the cost of which may reasonably be regarded as an expense in respect of which section 726.4.17.2.4 applied, the percentage of 33 1/3% mentioned in paragraph b of section 726.4.17.3 is to be replaced, in respect of that amount, by a percentage of 10%.
