I-3 - Taxation Act

Section 78 Disposition versions

2015-10-21

78. An individual may deduct, in computing the individual’s income for a taxation year, any amount paid by the individual in the year, or on behalf of the individual in the year if the amount paid on behalf of the individual is required to be included in computing the individual’s income for the year, as office rent or salary to an assistant or substitute or for supplies consumed directly in the performance of duties if the individual’s contract of employment requires the individual to pay such amounts and, as the case may be, furnish such supplies.

However, no such amounts may be deducted for the year by the individual unless the individual submits to the Minister, with the fiscal return filed for the year by the individual under this Part, a prescribed form signed by the individual’s employer certifying that the conditions set out in the first paragraph were met in the year in respect of the individual.

The rules set forth in sections 62.1 to 62.3 apply, with the necessary modifications, for the purpose of computing the amount that may be deducted by an individual under this section in respect of any part, in those sections referred to as the “work space”, of a self-contained domestic establishment in which the individual resides.

1972, c. 23, s. 72; 1990, c. 59, s. 44; 1993, c. 16, s. 41; 1995, c. 63, s. 261; 2003, c. 2, s. 26; 2015, c. 21, s. 110.

2006-03-01

78. An individual may deduct any amount he pays in the year, to the extent that he is not reimbursed for it and is not entitled to be, as office rent or salary to an assistant or substitute or for supplies consumed directly in the performance of his duties if the contract of employment requires him to pay such amounts and, as the case may be, furnish such supplies.

Notwithstanding the foregoing, no such amounts may be deducted for the year by the individual unless he submits to the Minister, with his fiscal return for the year under this Part, a prescribed form signed by his employer certifying that the conditions set out in the first paragraph were met in the year in respect of the individual.

The rules set forth in sections 62.1 to 62.3 apply, with the necessary modifications, for the purpose of computing the amount that may be deducted by an individual under this section in respect of any part, in those sections referred to as the “work space”, of a self-contained domestic establishment in which the individual resides.

1972, c. 23, s. 72; 1990, c. 59, s. 44; 1993, c. 16, s. 41; 1995, c. 63, s. 261; 2003, c. 2, s. 26.