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I-3 - Taxation Act

Section 350.3.3
Disposition versions

Full text
350.3.3. Where, under section 350.2R4 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), an amount on account of employer-provided travel benefits of a taxpayer was claimed by the taxpayer for a taxation year in respect of a trip made by an individual, the standard amount applicable in respect of the individual for the year is deemed to be nil.
2023, c. 2, s. 12.
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