I-3 - Taxation Act

Section 1029.8.61.2 Disposition versions

2009-06-04

1029.8.61.2. Subject to section 1029.8.61.2.7 and for the purposes of this division, an eligible expense, in respect of eligible services rendered or to be rendered in respect of an eligible individual, does not include, for a taxation year,

(a)  any amount that was deducted in computing the income or taxable income of the eligible individual or the eligible individual’s spouse for the year or a preceding taxation year under this Part;

(b)  any amount that was taken into account in computing

i.  an amount that was deducted in computing the tax payable by the eligible individual or the eligible individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  an amount that is deemed to have been paid to the Minister on account of the tax payable by the eligible individual or the eligible individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed, under this division, to have been paid to the Minister on account of the tax payable by the eligible individual or the eligible individual’s spouse for the year under this Part; or

(c)  any amount for which the eligible individual or the eligible individual’s spouse or, as the case may be, the legal representative of either the eligible individual or the eligible individual’s spouse, has received or is entitled to receive a refund, except to the extent that that amount is required to be included in computing the income of the eligible individual or the eligible individual’s spouse under this Part and is not deductible in computing the income or taxable income of the eligible individual or the eligible individual’s spouse.

2000, c. 39, s. 190; 2003, c. 2, s. 276; 2004, c. 21, s. 439; 2009, c. 15, s. 316.

2006-03-01

1029.8.61.2. For the purposes of this division, an eligible expense, in respect of eligible services rendered or to be rendered in respect of an eligible individual, does not include, for a taxation year,

(a)  any amount that was deducted in computing the income or taxable income of the eligible individual or the eligible individual’s spouse for the year or a preceding taxation year under this Part;

(b)  any amount that was taken into account in computing

i.  an amount that was deducted in computing the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, or

ii.  an amount that is deemed to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year or a preceding taxation year under this Part, except an amount that is deemed, under this division, to have been paid to the Minister on account of the tax payable by the individual or the individual’s spouse for the year under this Part; or

(c)  any amount for which the individual or the individual’s spouse or, as the case may be, the legal representative of either the individual or the individual’s spouse, has received or is entitled to receive a refund, except to the extent that that amount is required to be included in computing the income of the individual or the individual’s spouse under this Part and is not deductible in computing the income or taxable income of the individual or the individual’s spouse.

2000, c. 39, s. 190; 2003, c. 2, s. 276; 2004, c. 21, s. 439.