I-3 - Taxation Act

Section 65 Disposition versions

2009-06-04

65. An individual shall not, in computing a deduction under section 62 or 63, deduct an amount expended for a meal unless the meal is consumed during a period while the individual was required by the individual’s duties to be away, for not less than 12 hours, from the local municipal territory or the metropolitan area, as the case may be, where the employer’s establishment to which the individual ordinarily reports for work is located.

Despite the first paragraph, an individual may, in computing a deduction under section 62, deduct an amount expended for a meal if it is consumed with a client.

1972, c. 23, s. 59; 1995, c. 63, s. 261; 1998, c. 16, s. 79; 2009, c. 15, s. 43.

2006-03-01

65. An individual shall not, in computing a deduction under section 62 or 63, deduct an amount expended for a meal unless the meal is consumed during a period while the individual was required by the individual’s duties to be away, for not less than 12 hours, from the local municipal territory or the metropolitan area, as the case may be, where the employer’s establishment to which the individual ordinarily reports for work is located.

1972, c. 23, s. 59; 1995, c. 63, s. 261; 1998, c. 16, s. 79.