I-3 - Taxation Act

Section 313.1 Disposition versions

2006-03-01

313.1. A taxpayer shall also include the amount of any grant received by him in the year under a prescribed program relating to home insulation or energy conversion or so received in the year by his spouse who resided with him at the time of payment and whose income for the year, determined without reference to this section, section 311.1 and paragraph d.1 of section 336, is less than the taxpayer’s income so determined for the year, to the extent that paragraph s of section 87 does not require the inclusion of such amount in computing the taxpayer’s income or that of his spouse for the year or a subsequent year, except where the taxpayer resided with his spouse at the time of payment and the taxpayer’s income for the year, determined without reference to this section, section 311.1 and paragraph d.1 of section 336, is less than the taxpayer’s spouse’s income so determined for the year.

1978, c. 26, s. 49; 1982, c. 5, s. 69; 1984, c. 15, s. 74; 1991, c. 25, s. 63; 1993, c. 16, s. 129; 1995, c. 1, s. 33; 1998, c. 16, s. 251.