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I-3 - Taxation Act

Section 37
Disposition versions

Full text
37. The amounts required to be included in computing an individual’s income are the value of board, lodging and other benefits of any kind whatever received or enjoyed by the individual, or by a person who does not deal at arm’s length with the individual, because of, or in the course of, the individual’s office or employment and the allowances received by the individual, including any amount received, without having to account for its use, for personal or living expenses or for any other purpose.
1972, c. 23, s. 31; 1992, c. 1, s. 14; 1998, c. 16, s. 34; 2015, c. 21, s. 99.
37. The amounts that an individual is required to include in computing the income of the individual include the value of board, lodging and other benefits of any kind whatever received or enjoyed by the individual because of, or in the course of, the individual’s office or employment and the allowances received by the individual, including any amount received, without having to account for its use, for personal or living expenses or for any other purpose.
1972, c. 23, s. 31; 1992, c. 1, s. 14; 1998, c. 16, s. 34.
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