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I-3 - Taxation Act

Section 1029.8.116.2.1
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1029.8.116.2.1. For the purposes of paragraph a of the definition of “work income” in section 1029.8.116.1, the income of an individual for a taxation year from a previous office or employment is deemed to be equal to zero, if each of the amounts that make up the income is the value of a benefit received or enjoyed by the individual in the year because of that office or employment.
2006, c. 36, s. 206; 2015, c. 21, s. 486.
1029.8.116.2.1. For the purposes of paragraph a of the definition of “work income” in section 1029.8.116.1, the income of an individual for a taxation year from an office or employment is deemed to be equal to zero, if each of the amounts included in computing the income is the value of a benefit received or enjoyed by the individual in the year because of a previous office or employment.
2006, c. 36, s. 206.
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