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I-3 - Taxation Act

Section 358.0.4
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358.0.4. An individual, other than a trust, may deduct, in computing the individual’s income for a taxation year, the lesser of $1,500 and the aggregate of all amounts each of which is
(a)  the amount of an indemnity described in the second paragraph and included under any of sections 32 to 58.3 in computing the individual’s income for the year from an office or employment; or
(b)  the amount of an indemnity described in the second paragraph and included in computing the individual’s income for the year from a business.
The indemnity to which subparagraphs a and b of the first paragraph refer means an indemnity paid to an individual who participates as a clinical trial subject in such a trial carried on by another person or partnership in accordance with the standards set by the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act (R.S.C. 1985, c. F-27).
2011, c. 1, s. 31.
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