I-3 - Taxation Act

Section 752.0.11.4 Disposition versions

2006-03-01

752.0.11.4. For the purposes of subparagraph b of the second paragraph of section 752.0.11, the aggregate of all amounts each of which is an amount that an individual includes in computing the aggregate described in that subparagraph b for a taxation year, that is attributable to the cost of eyeglass frames acquired in the period referred to in subparagraph i or ii of that subparagraph b, determined in respect of that year, and that is paid for the benefit of a particular person who is the individual, the individual’s spouse or a dependant of the individual referred to in section 752.0.12, may not exceed $200.

2005, c. 38, s. 148.