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I-3 - Taxation Act

Section 157.2.0.1
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157.2.0.1. For the purposes of paragraph n of section 157, where the year referred to therein is less than 51 weeks, the amount that may be claimed under the said paragraph by the taxpayer for the year shall not exceed the greater of
(a)  that proportion of the maximum amount that may otherwise be claimed under the said paragraph n by the taxpayer for the year that the number of days in the year is of 365, and
(b)  the amount of such outlay or expense described in that paragraph n that was made or incurred by the taxpayer in the year and not otherwise deducted in computing the taxpayer’s income for the year.
1993, c. 16, s. 83; 1998, c. 16, s. 96.
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