I-3 - Taxation Act

Section 752.0.0.2 Disposition versions

2009-05-15

752.0.0.2. (Repealed).

2005, c. 1, s. 150; 2005, c. 38, s. 136; 2009, c. 5, s. 262.

2006-03-01

752.0.0.2. An individual shall not include for a taxation year, in the aggregate referred to in the second paragraph of section 752.0.0.1,

(a)  an amount payable by the individual for the year, in relation to an office or employment of the individual, as a premium or contribution referred to in any of subparagraphs a, a.1 and b of that second paragraph, if all of the individual’s income for the year from the office or employment is not required to be included in computing the individual’s income for the year or is deductible in computing the individual’s taxable income for the year under any of sections 725, 737.16, 737.18.10, 737.18.34, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.7 and 737.22.0.10; or

(b)  an amount in respect of an amount payable by the individual for the year, in relation to a business of the individual, as a contribution referred to in subparagraph a.2 or c of that second paragraph, if all of the individual’s income for the year from that business is not required to be included in computing the individual’s income for the year or is deductible in computing the individual’s taxable income for the year under any of sections 725, 737.16, 737.18.10, 737.18.34 and 737.22.0.10.

2005, c. 1, s. 150; 2005, c. 38, s. 136.