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I-3 - Taxation Act
Section 336.0.5
Disposition versions
336.0.5. A taxpayer may, in computing income for a taxation year, deduct any amount paid by the taxpayer as judicial or extrajudicial expenses incurred for any of the following purposes, to the extent that the taxpayer has not been reimbursed, is not entitled to be reimbursed, and did not deduct the amount in computing income for a preceding taxation year:
(a) for the purpose of collecting an amount owing to the taxpayer that is a support amount as defined in the first paragraph of section 312.3;
(a.1) for the purpose of determining the original right to receive an amount that is a support amount as defined in the first paragraph of section 312.3;
(b) for the purpose of obtaining a review of the right to receive an amount that is a support amount as defined in the first paragraph of section 312.3;
(b.1) for the purpose of determining the original obligation to pay an amount that is a support amount; and
(c) for the purpose of obtaining a review of the obligation to pay an amount that is a support amount.
The first paragraph applies only if the judicial or extrajudicial expenses referred to in that paragraph were incurred by the taxpayer or, where the taxpayer is required to pay such expenses under an order of a competent court, by the taxpayer’s spouse or former spouse or by the father or mother of the taxpayer’s child.
336.0.5. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct any amount paid by the taxpayer as legal costs or professional fees incurred for any of the following purposes, to the extent that the taxpayer has not been reimbursed, is not entitled to be reimbursed, and did not deduct the amount in computing the taxpayer’s income for a preceding taxation year:
(a) for the purpose of collecting an amount owing to the taxpayer that is a support amount as defined in the first paragraph of section 312.3;
(a.1) for the purpose of determining the original right to receive an amount that is a support amount as defined in the first paragraph of section 312.3;
(b) for the purpose of obtaining a review of the right to receive an amount that is a support amount as defined in the first paragraph of section 312.3;
(b.1) for the purpose of determining the original obligation to pay an amount that is a support amount; and
(c) for the purpose of obtaining a review of the obligation to pay an amount that is a support amount.
The first paragraph applies only if the legal costs or professional fees referred to therein were incurred by the taxpayer or, where the taxpayer is required to pay such expenses under an order of a competent court, by the taxpayer’s spouse or former spouse or by the father or mother of the taxpayer’s child.
336.0.5. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct any amount paid by the taxpayer as judicial or extrajudicial expenses incurred for any of the following purposes, to the extent that the taxpayer has not been reimbursed, is not entitled to be reimbursed, and did not deduct the amount in computing the taxpayer’s income for a preceding taxation year:
(a) for the purpose of collecting an amount owing to the taxpayer that is a support amount as defined in the first paragraph of section 312.3;
(a.1) for the purpose of determining the original right to receive an amount that is a support amount as defined in the first paragraph of section 312.3;
(b) for the purpose of obtaining a review of the right to receive an amount that is a support amount as defined in the first paragraph of section 312.3;
(b.1) for the purpose of determining the original obligation to pay an amount that is a support amount; and
(c) for the purpose of obtaining a review of the obligation to pay an amount that is a support amount.
The first paragraph applies only if the judicial or extrajudicial expenses referred to therein were incurred by the taxpayer or, where the taxpayer is required to pay such expenses under an order of a competent court, by the taxpayer’s spouse or former spouse or by the father or mother of the taxpayer’s child.
