I-3 - Taxation Act

Section 75 Disposition versions

2006-03-01

75. An individual who may deduct the salary paid to another person under section 78, may also deduct any amount payable by him in the year in respect of the salary of such person as an employer’s premium under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) or under the Act respecting parental insurance (chapter A-29.011), or as an employer’s contribution under the Act respecting the Québec Pension Plan (chapter R-9) or under any similar plan within the meaning of paragraph u of section 1 of the Act respecting the Québec Pension Plan or under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).

1975, c. 21, s. 2; 1979, c. 18, s. 7; 1993, c. 15, s. 94; 1993, c. 64, s. 248; 1997, c. 14, s. 290; 1999, c. 89, s. 53; 2005, c. 38, s. 58.