I-3 - Taxation Act

Section 752.0.18.10.2 Disposition versions

2015-10-21

752.0.18.10.2. For the purposes of section 752.0.18.10, the examination fees of an individual include ancillary fees and charges, other than fees and charges included in section 752.0.18.10.1, that are paid to an educational institution referred to in subparagraph 1 of subparagraph i of paragraph a of section 752.0.18.10, a professional order referred to in subparagraph ii of that paragraph, a professional organization referred to in subparagraph iii of that paragraph, or a professional association, a provincial government department or other similar institution referred to in subparagraph iv of that paragraph, in relation to an examination taken by the individual, but do not include any fee or charge to the extent that it is levied in respect of

(a)  property to be acquired by an individual;

(b)  the construction, renovation or maintenance of any building or facility; or

(c)  any fee or charge for a taxation year that, but for this paragraph, would be included because of this section in the individual’s examination fees and that is not required to be paid by all the individuals taking the examination to the extent that the total for the year of all such fees and charges paid in respect of the individual’s examination fees exceeds $250.

2012, c. 8, s. 123; 2015, c. 21, s. 297.

2012-05-09

752.0.18.10.2. For the purposes of section 752.0.18.10, the examination fees of an individual includes ancillary fees and charges, other than fees and charges included in section 752.0.18.10.1, that are paid to an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10, a professional order referred to in paragraph b of that section, a professional organization referred to in paragraph c of that section, or a professional association, a provincial government department or other similar institution referred to in paragraph d of that section, in relation to an examination taken by the individual, but does not include any fee or charge to the extent that it is levied in respect of

(a)  property to be acquired by an individual;

(b)  the construction, renovation or maintenance of any building or facility; or

(c)  any fee or charge for a taxation year that, but for this paragraph, would be included because of this section in the individual’s examination fees and that is not required to be paid by all the individuals taking the examination to the extent that the total for the year of all such fees and charges paid in respect of the individual’s examination fees exceeds $250.

2012, c. 8, s. 123.