“336.0.4. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the amount by which the amount referred to in the second paragraph, to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year or taken into account in computing the family’s total income, within the meaning of section 79.3 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), for a preceding taxation year, exceeded the portion of the amount in respect of which section 334.1 applied for a preceding taxation year, as that section read for that preceding year.
The amount to which the first paragraph refers is an amount paid by the taxpayer in the year or one of the two preceding taxation years under an order of a competent tribunal as a reimbursement of an amount
(a) included under any of paragraphs a to b.1 of section 312, as it read for a preceding taxation year, in computing the taxpayer’s income for that preceding year, or that should have been so included had the taxpayer not made the election provided for in section 309.1, as it read for that preceding year; or
(b) that would have been included under section 312.4 in computing the taxpayer’s income for the year or a preceding taxation year had the version of that section, enacted by subparagraph 1 of the first paragraph of section 79.4 of the Act respecting income support, employment assistance and social solidarity, applied from the taxation year 1997.”;