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I-3 - Taxation Act
Section 752.0.12
Disposition versions
752.0.12. The expenses referred to in subparagraph b of the second paragraph of section 752.0.11, except where that subparagraph b refers to the expenses described in paragraph o.6 or x of section 752.0.11.1, must have been paid for the benefit of the individual, the individual’s spouse or any other person who, in the taxation year in which the expenses were incurred, is a dependant of the individual.
752.0.12. The expenses referred to in subparagraph b of the second paragraph of section 752.0.11, except where that subparagraph b refers to the expenses described in paragraph o.6 of section 752.0.11.1, must have been paid for the benefit of the individual, the individual’s spouse or any other person who, in the taxation year in which the expenses were incurred, is a dependant of the individual.
752.0.12. The expenses referred to in subparagraph b of the second paragraph of section 752.0.11, except where that subparagraph b refers to the expenses described in paragraph o.6 of section 752.0.11.1, must have been paid for the benefit of the individual, the individual’s spouse or any other person who is a dependant of the individual in the taxation year in which the expenses were incurred.
The expenses referred to in subparagraph b of the second paragraph of section 752.0.11, where that subparagraph b refers to the expenses described in paragraph o.6 of section 752.0.11.1, must have been paid in the taxation year in which the expenses were incurred.
