I-3 - Taxation Act

Section 39.2 Disposition versions

2006-03-01

39.2. An individual who is a member of the National Assembly or of the legislature of another province is not required in computing the individual’s income for a taxation year to include the portion of the allowance the individual receives in the year for expenses incident to the discharge of the individual’s duties, which does not exceed one-half of the maximum fixed amount provided by the laws of a province as payable to the individual by way of salary, indemnity and other remuneration in respect of attendance at a session.

1997, c. 14, s. 18; 1998, c. 16, s. 42; 2005, c. 38, s. 55.