I-3 - Taxation Act

Section 752.0.18.13 Disposition versions

2011-06-06

752.0.18.13. The conditions to which section 752.0.18.10 refers in respect of an amount for a taxation year in relation to an individual are as follows:

(a)  the amount was not taken into account in determining an amount that was deducted under this chapter in computing the individual’s tax payable under this Part for a preceding taxation year;

(b)  the amount was not taken into account in determining an amount that was deducted under section 118.5, 118.8, 118.9 or 118.61 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in computing the individual’s or another person’s tax payable under that Act for a preceding taxation year in respect of which the individual was not subject to tax under this Part.

1997, c. 85, s. 136; 2011, c. 6, s. 159.

2006-03-01

752.0.18.13. The conditions to which section 752.0.18.10 refers in respect of an amount for a taxation year in relation to an individual are as follows:

(a)  the amount was not taken into account in determining an amount that was deducted under this chapter in computing the individual’s tax payable under this Part for a preceding taxation year;

(b)  the amount was not taken into account in determining an amount that was deducted under section 118.5, 118.8 or 118.9 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) in computing the individual’s or another person’s tax payable under that Act for a preceding taxation year in respect of which the individual was not subject to tax under this Part.

1997, c. 85, s. 136.