I-3 - Taxation Act

Section 752.0.18.11.1 Disposition versions

2021-12-10

752.0.18.11.1. For the purpose of applying section 752.0.18.10 in respect of an individual, the total amount of the tuition fees and examination fees that are referred to in subparagraphs i to iv of paragraph a of that section and paid in respect of a taxation year is to be reduced by the amount that is deemed to have been paid by the individual under subsection 1 of section 122.91 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for that year.

2021, c. 36, s. 84.