I-3 - Taxation Act

Section 752.0.1.2 Disposition versions

2009-05-15

752.0.1.2. (Repealed).

2005, c. 1, s. 152; 2006, c. 13, s. 57; 2009, c. 5, s. 269.

2006-06-13

752.0.1.2. If, for the purpose of establishing the amount that an individual may deduct from the individual’s tax otherwise payable for a taxation year under section 752.0.1, the individual includes, in computing the aggregate referred to in that section, a particular amount under paragraph e of that section, and a condition described in any of subparagraphs i to iii of that paragraph e is not satisfied in respect of the individual during the entirety of a month included in the year, the particular amount that would otherwise be applicable for the year, with reference to section 750.2 and section 752.0.1.1, shall be reduced by an amount equal to the proportion of that particular amount that the number of months in the year during the entirety of which all the conditions described in subparagraphs i to iii of that paragraph e are not satisfied in respect of the individual is of 12.

2005, c. 1, s. 152; 2006, c. 13, s. 57.

2006-03-01

752.0.1.2. Where, for the purpose of establishing the amount that an individual may deduct from the individual’s tax otherwise payable for a taxation year under section 752.0.1, the individual includes, in computing the aggregate referred to in that section, a particular amount under paragraph e of that section, and a condition described in any of subparagraphs i to iii of that paragraph e is not satisfied in respect of the individual during the entirety of a month included in the year, the particular amount that would otherwise be applicable for the year, with reference to section 750.2 and section 752.0.1.1, shall be replaced by an amount equal to the proportion of that particular amount that the number of months in the year during the entirety of which all the conditions described in subparagraphs i to iii of that paragraph e are satisfied in respect of the individual is of 12.

2005, c. 1, s. 152.