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I-3 - Taxation Act
Section 752.0.7.7
Disposition versions
752.0.7.7. Where an individual in respect of whom the conditions provided for in the second paragraph of section 752.0.7.4 are met for a taxation year did not, for the purpose of determining the amount that the individual may deduct from tax otherwise payable for the year under section 752.0.7.4, include the amount granted for the year under subparagraph i of subparagraph a of the first paragraph of section 752.0.7.4 in the aggregate described in that paragraph and where the individual filed a fiscal return under this Part for the year, the individual is deemed to have deducted from tax otherwise payable for the year, under section 752.0.7.4, an amount equal to the amount by which the amount that the individual could have deducted for the year under that section if such an inclusion had been made exceeds the amount deducted for the year under that section.
