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I-3 - Taxation Act

Section 313.6
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313.6. A taxpayer shall also include the value of benefits received or enjoyed by any person in the year in respect of a workshop, seminar, training program or any similar development program by reason of the taxpayer’s membership in a registered national arts service organization, in a recognized arts organization or in a registered cultural or communications organization.
1993, c. 16, s. 130; 1995, c. 1, s. 199; 1997, c. 14, s. 290; 2006, c. 36, s. 35.
313.6. A taxpayer shall also include the value of benefits received or enjoyed by any person in the year in respect of a workshop, seminar, training program or any similar development program by reason of the taxpayer’s membership in a registered national arts service organization or in a recognized arts organization.
1993, c. 16, s. 130; 1995, c. 1, s. 199; 1997, c. 14, s. 290.
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