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I-3 - Taxation Act

Section 39.4
Disposition versions

Full text
39.4. An individual who is a member of the council of a regional county municipality or a member of the council of the Kativik Regional Government, constituted under the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), is not required to include in computing the individual’s income for a taxation year an amount received by the individual in the year from the municipality as an allowance for, or reimbursement of, travel expenses other than those incident to the discharge of the individual’s duties as such a member, to the extent that the amount does not exceed a reasonable amount.
1997, c. 14, s. 18; 1997, c. 85, s. 40; 2001, c. 51, s. 18.
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