I-3 - Taxation Act

Section 726.4.17.5 Disposition versions

2006-03-01

726.4.17.5. Where an expense incurred before a particular time is included in the aggregate determined under paragraph a of section 726.4.17.2 in respect of an individual and, after that time, a person, including a partnership, becomes entitled to receive assistance, within the meaning of paragraph c.0.1 of section 359, in respect of that expense, the assistance must be included in the aggregate referred to in paragraph b of that section 726.4.17.2 in respect of the individual at the time the expense was incurred, to the extent that he has not reduced the expense by virtue of subparagraph a of the first paragraph of section 359.2.

1990, c. 7, s. 26; 1997, c. 3, s. 71.