I-3 - Taxation Act

Section 752.0.12.1 Disposition versions

2006-03-01

752.0.12.1. For the purposes of subparagraph b of the second paragraph of section 752.0.11, the expenses or the expenditure, as the case may be, taken into account in determining an amount that an individual or the individual’s spouse is deemed to have paid to the Minister under section 1029.8.61.5 or 1029.8.63 for a preceding taxation year or has deducted under section 118.2 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) in computing the tax payable under that Act by the individual for a preceding taxation year in respect of which the individual was not liable to pay tax under this Part shall not be included as medical expenses of the individual for a taxation year.

1995, c. 1, s. 80; 1997, c. 14, s. 116; 2000, c. 39, s. 62.