I-3 - Taxation Act

Section 657.1.3 Disposition versions

2017-12-07

657.1.3. No deduction may be made under paragraph a of section 657, for a taxation year, in computing the income of a succession that arose on and as a consequence of an individual’s death in respect of a payment to the extent that the payment is a gift in respect of which an amount is deducted by the individual in computing the individual’s tax payable for a taxation year under any of sections 752.0.10.6, 752.0.10.6.1 and 752.0.10.6.2.

2017, c. 29, s. 85.