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I-3 - Taxation Act

Section 726.9
Disposition versions

Full text
726.9. Despite sections 726.7 and 726.7.1, the total amount that may be deducted under this Title in computing an individual’s taxable income for a taxation year must not exceed the amount determined by the formula in subparagraph a of the first paragraph of section 726.7 in respect of the individual for the year.
1987, c. 67, s. 142; 1990, c. 59, s. 263; 1996, c. 39, s. 184; 2003, c. 2, s. 202; 2004, c. 21, s. 123; 2009, c. 15, s. 117; 2017, c. 29, s. 104.
726.9. Despite sections 726.7 to 726.7.2, the total amount that may be deducted under this Title in computing an individual’s taxable income for a taxation year must not exceed the total of the amount determined by the formula in subparagraph a of the first paragraph of section 726.7 in respect of the individual for the year and the amount that may be deducted under section 726.7.3 in respect of the individual for the year.
1987, c. 67, s. 142; 1990, c. 59, s. 263; 1996, c. 39, s. 184; 2003, c. 2, s. 202; 2004, c. 21, s. 123; 2009, c. 15, s. 117.
726.9. Notwithstanding sections 726.7 to 726.7.2, the total amount that may be deducted under this Title in computing an individual’s taxable income for a taxation year shall not exceed the amount determined by the formula provided for in subparagraph a of the first paragraph of section 726.7 in respect of the individual for the year.
1987, c. 67, s. 142; 1990, c. 59, s. 263; 1996, c. 39, s. 184; 2003, c. 2, s. 202; 2004, c. 21, s. 123.
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