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I-3 - Taxation Act

Section 752.0.10.6.2
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752.0.10.6.2. An individual, other than a trust, may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to 30% of the total patronage gifts of the individual for the year.
2015, c. 21, s. 288; 2017, c. 1, s. 194.
752.0.10.6.2. An individual, other than a trust, may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to 30% of the qualified total patronage gifts of the individual for the year.
2015, c. 21, s. 288.
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