I-3 - Taxation Act

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1029.8.116.37. For the purpose of computing an individual’s eligible work income for a taxation year, no account is to be taken of an amount included in computing the individual’s income for the year from a previous office or employment, 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 previous office or employment.
2015, c. 36, s. 146.