965.0.23. There may be deducted in computing an employer’s income for a taxation year, the amount that, by virtue of paragraph q of subsection 1 of section 20 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), is allowed as a deduction for the year in computing the employer’s income for the purposes of that Act in respect of a contribution made to a PRPP.