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I-3 - Taxation Act

Section 1029.9.3
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1029.9.3. The amount to which the first paragraph of sections 1029.9.1 and 1029.9.2 refers in respect of a taxpayer for a taxation year is equal to 2% of the aggregate of
(a)  the taxpayer’s income for the year from employment as a taxi driver, computed before any deduction under Chapter III of Title II of Book III;
(b)  the taxpayer’s gross revenue for the year from the taxpayer’s business of providing transportation by taxi; and
(c)  the taxpayer’s gross revenue for the year from the leasing of any motor vehicle attached to a taxi owner’s permit of which the taxpayer is the holder.
2003, c. 9, s. 366; 2019, c. 14, s. 421.
1029.9.3. The amount to which the first paragraph of sections 1029.9.1 and 1029.9.2 refers in respect of a taxpayer for a taxation year is equal to 2% of the aggregate of
(a)  the taxpayer’s income for the year from employment as a taxi driver, computed before any deduction under Chapter III of Title II of Book III;
(b)  the taxpayer’s gross income for the year from the taxpayer’s business of providing transportation by taxi; and
(c)  the taxpayer’s gross income for the year from the leasing of any motor vehicle attached to a taxi owner’s permit of which the taxpayer is the holder.
2003, c. 9, s. 366.
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