I-3 - Taxation Act

Section 484.4 Disposition versions

2006-03-01

484.4. Any amount included under section 37 or 111 in computing a person’s income for a taxation year that can reasonably be considered to have been included in the amount determined under subparagraph a, c or d of the second paragraph of section 484.2 as a consequence of a property being surrendered before the year by the person is deemed to be a repayment by the person, immediately before the end of the year, of assistance to which section 484.3 applies.

1996, c. 39, s. 139.