I-3 - Taxation Act

Section 772.13.2 Disposition versions

2012-05-09

772.13.2. An eligible individual for a taxation year may deduct from the individual’s tax otherwise payable under this Part for the year the aggregate of all amounts each of which is an income tax the individual pays for the year to the government of a province, other than Québec, that may reasonably be considered to relate to the portion of the individual’s income from an office or employment that is, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), included in computing the individual’s taxable income earned in Canada for the year under subparagraph i of paragraph a of subsection 1 of section 115 of that Act and that is attributable to the duties performed by the individual in that province.

2012, c. 8, s. 137.