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I-3 - Taxation Act
Section 752.0.18.8
Disposition versions
752.0.18.8. An individual may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, an amount equal to the amount obtained by multiplying 10% by the aggregate of all amounts each of which is an amount that would, but for section 134.1, be deductible in computing the individual’s income for the year from a business or property as dues or a contribution referred to in any of subparagraphs a to c of the first paragraph of section 134.1 and that has not been taken into account in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year.
752.0.18.8. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of all amounts each of which is an amount that would, but for section 134.1, be deductible in computing the individual’s income for the year from a business or property as dues or a contribution referred to in any of subparagraphs a to c of the first paragraph of section 134.1 and that has not been taken into account in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year.
