I-3 - Taxation Act

Section 335 Disposition versions

2006-03-01

335. If an individual is, throughout all or part of a taxation year, absent from Canada but resident in Québec and Chapter IX.0.1 applies in respect of the individual for the year or that part of the year, section 358.0.1 shall be read without reference in subparagraphs 9 and 10 of subparagraph ii of subparagraph a of its second paragraph to “in Canada” and without reference in its third paragraph to “, including, if the payee is an individual referred to in subparagraph 10 of subparagraph ii of that subparagraph a, the Social Insurance Number of the latter individual”, if the expenses referred to therein have been paid to a person not resident in Canada.

1977, c. 26, s. 29; 1985, c. 25, s. 60; 1986, c. 15, s. 66; 1986, c. 19, s. 64; 1991, c. 25, s. 65; 1995, c. 1, s. 37; 1997, c. 85, s. 64; 2001, c. 53, s. 57; 2003, c. 2, s. 109; 2005, c. 38, s. 69.