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I-3 - Taxation Act

Section 881
Disposition versions

Full text
881. An employer may deduct, in computing his income for a taxation year, the amount that, by virtue of subsection 8 of section 147 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), is allowed as a deduction for the year in computing his income for the purposes of the said Act.
1972, c. 23, s. 662; 1972, c. 26, s. 63; 1976, c. 18, s. 14; 1979, c. 38, s. 25; 1982, c. 5, s. 153; 1984, c. 15, s. 193; 1991, c. 25, s. 104.
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