I-3 - Taxation Act

Section 349 Disposition versions

2015-10-21

349. An individual may deduct in computing the individual’s income for a taxation year, under section 348, an amount that the individual would be entitled to deduct under section 348 if paragraphs a and b.1 of the definition of “eligible relocation” in section 349.1 were read as follows:

“(a) the relocation occurs to enable the individual to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution, that institution being in this chapter referred to as “the new work location”;”;

“(b.1) except if the individual is absent from Canada but resident in Québec, either or both the old residence and the new residence are in Canada; and”.

1972, c. 23, s. 318; 1994, c. 22, s. 350; 1997, c. 14, s. 65; 2001, c. 53, s. 61; 2015, c. 21, s. 168.

2006-03-01

349. An individual may deduct in computing the individual’s income for a taxation year, under section 348, the amount that the individual would be entitled to deduct under that section 348 if paragraphs a and b of the definition of “eligible relocation” in the first paragraph of section 349.1 were read as follows:

“(a) the relocation occurs to enable the individual to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution, that institution being in this chapter referred to as “the new work location” ;

“(b) either or both the residence at which the individual ordinarily resided before the relocation, in this chapter referred to as “the old residence”, and the residence at which the individual ordinarily resided after the relocation, in this chapter referred to as “the new residence”, are in Canada; and”.

1972, c. 23, s. 318; 1994, c. 22, s. 350; 1997, c. 14, s. 65; 2001, c. 53, s. 61.