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I-3 - Taxation Act

Section 133.4
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133.4. A taxpayer shall not, in computing the income of the taxpayer from a business or property for a taxation year, deduct any amount paid or payable by the taxpayer for services in respect of a retirement savings plan, retirement income fund, tax-free savings account or first home savings account under or of which the taxpayer is the annuitant or holder.
1998, c. 16, s. 90; 2009, c. 15, s. 56; 2023, c. 19, s. 17.
133.4. A taxpayer shall not, in computing the income of the taxpayer from a business or property for a taxation year, deduct any amount paid or payable by the taxpayer for services in respect of a retirement savings plan, retirement income fund or tax-free savings account under or of which the taxpayer is the annuitant or holder.
1998, c. 16, s. 90; 2009, c. 15, s. 56.
133.4. A taxpayer shall not, in computing the income of the taxpayer from a business or property for a taxation year, deduct any amount paid or payable by the taxpayer for services in respect of a retirement savings plan or retirement income fund under which the taxpayer is the annuitant.
1998, c. 16, s. 90.
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