I-3 - Taxation Act

Section 752.0.13.3 Disposition versions

2006-03-01

752.0.13.3. For the purposes of sections 752.0.13.1 and 752.0.13.1.1,

(a)  any amount included in computing an individual’s income for a taxation year from an office or employment in respect of travel and lodging expenses referred to in section 752.0.13.1 or moving expenses referred to in section 752.0.13.1.1, and paid or furnished by an employer at any particular time, is deemed to constitute travel and lodging expenses or moving expenses, as the case may be, paid at that particular time by the individual;

(b)  the expenses in respect of which the individual has deducted, for a taxation year, an amount under any other provision of this Part and the expenses for which the individual or his legal representatives have received a reimbursement or are entitled thereto are not considered travel and lodging expenses or moving expenses paid by the individual in a year except, in the latter case, to the extent that the amount of the expenses is required to be included in computing the individual’s income under this Part.

1990, c. 7, s. 61; 1993, c. 19, s. 54.