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I-3 - Taxation Act

Section 78.3
Disposition versions

Full text
78.3. The amount referred to in section 78.2 is equal to the amount by which the aggregate of all deferred amounts under the arrangement included in computing the individual’s income for the year and preceding taxation years as benefits under section 37 exceeds the aggregate of
(a)  all such deferred amounts received by any person in that year or preceding taxation years out of or under the arrangement,
(b)  all such deferred amounts receivable by any person in subsequent taxation years out of or under the arrangement, and
(c)  all amounts deducted under section 78.2 in computing the individual’s income for preceding taxation years in respect of deferred amounts under the arrangement.
1988, c. 18, s. 6.
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