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I-3 - Taxation Act
Section 725.7.2
Disposition versions
725.7.2. An individual may deduct, in computing the individual’s taxable income for a taxation year, the aggregate of all amounts each of which is an amount paid in the year as a repayment, under the Canada Disability Savings Act (S.C. 2007, c. 35) or a designated provincial program as defined in the first paragraph of section 905.0.3, of an amount that was included because of section 905.0.14 in computing the individual’s taxable income for the year or for a preceding taxation year.
725.7.2. An individual may deduct, in computing the individual’s taxable income for a taxation year, the aggregate of all amounts each of which is an amount paid in the year as a repayment, under the Canada Disability Savings Act (S.C. 2007, c. 35) or a designated provincial program as defined in section 905.0.3, of an amount that was included because of section 905.0.14 in computing the individual’s taxable income for the year or for a preceding taxation year.
725.7.2. An individual may deduct, in computing the individual’s taxable income for a taxation year, the aggregate of all amounts each of which is an amount paid in the year as a repayment, under the Canada Disability Savings Act (S.C. 2007, c. 35), of an amount that was included because of section 905.0.14 in computing the individual’s taxable income for the year or for a preceding taxation year.
