935.36. In computing a taxpayer’s income for a taxation year, there may be deducted the amount that, by virtue of subsection 5 of section 146.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), is allowed as a deduction for the year in computing the taxpayer’s income for the purposes of that Act.
2023, c. 192023, c. 19, s. 9811.