I-3 - Taxation Act

Section 350.2 Disposition versions

2023-03-15

350.2. The amount to which section 350.1 refers is equal to the aggregate of

(a)  the aggregate of all amounts each of which is an amount determined, in respect of a particular period of the year, by the formula

A × B; and

(b)  the lesser of

i.  20% of the taxpayer’s income for the year, computed without reference to this chapter, and

ii.  the aggregate of all amounts each of which is equal to the amount obtained by applying the specified percentage for the year for the particular area in which the taxpayer resided to the aggregate of

(1)  $11.00 multiplied by the number of days in the year included in the qualifying period in which the taxpayer resided in the particular area, and

(2)  $11.00 multiplied by the number of days in the year included in that portion of the qualifying period throughout which the taxpayer maintained and resided in a self-contained domestic establishment in the particular area, except any day taken into account for the purpose of computing an amount deducted under this subparagraph b by another person who resided on that day in the establishment.

In the formula in subparagraph a of the first paragraph,

(a)  A is the specified percentage for the year for the particular area in which the taxpayer resided during the particular period; and

(b)  B is the aggregate of all amounts each of which is the trip cost to the taxpayer in respect of a trip that begins during the particular period.

For the purposes of the first and second paragraphs, the specified percentage for a taxation year for a particular area is

(a)  100%, where the area is a prescribed northern zone for the year for the purposes of section 350.1; and

(b)  50%, where the area is a prescribed intermediate zone for the year for the purposes of section 350.1.

2003, c. 9, s. 27; 2009, c. 15, s. 80; 2017, c. 29, s. 61; 2023, c. 2, s. 10.

2017-12-07

350.2. The amount to which section 350.1 refers is equal to the aggregate of

(a)  the aggregate of all amounts each of which is the product obtained by applying the specified percentage for the year for the particular area in which the individual resided to the amount received, or to the value of a benefit received or enjoyed, in the year by the individual because of the individual’s employment in the particular area by a person with whom the individual was dealing at arm’s length in respect of travel expenses incurred by the individual or another individual who was a member of the individual’s household during the part of the year in which the individual resided in the particular area, to the extent that

i.  the amount received or the value of the benefit, as the case may be, does not exceed a prescribed amount in respect of the individual for the period of the year in which the individual resided in the particular area, is included and is not otherwise deducted in computing the individual’s income for the year or any other taxation year, and is not taken into account in determining an amount deducted under section 752.0.11 for the year or any other taxation year,

ii.  the travel expenses were incurred in respect of trips made in the year by the individual or another individual who was a member of the individual’s household during the part of the year in which the individual resided in the particular area, and

iii.  neither the individual nor a member of the individual’s household is at any time entitled to a reimbursement or any form of assistance, other than a reimbursement or assistance included in computing the income of the individual or the member, in respect of travel expenses to which subparagraph ii applies; and

(b)  the lesser of

i.  20% of the individual’s income for the year, computed without reference to this chapter, and

ii.  the aggregate of all amounts each of which is equal to the amount obtained by applying the specified percentage for the year for the particular area in which the individual resided to the aggregate of

(1)  $11.00 multiplied by the number of days in the year included in the qualifying period in which the individual resided in the particular area, and

(2)  $11.00 multiplied by the number of days in the year included in that portion of the qualifying period throughout which the individual maintained and resided in a self-contained domestic establishment in the particular area, except any day taken into account for the purpose of computing an amount deducted under this subparagraph b by another person who resided on that day in the establishment.

For the purposes of the first paragraph, the specified percentage for a taxation year for a particular area is

(a)  100%, where the area is a prescribed northern zone for the year for the purposes of section 350.1; and

(b)  50%, where the area is a prescribed intermediate zone for the year for the purposes of section 350.1.

2003, c. 9, s. 27; 2009, c. 15, s. 80; 2017, c. 29, s. 61.

2009-06-04

350.2. The amount to which section 350.1 refers is equal to the aggregate of

(a)  the aggregate of all amounts each of which is the product obtained by applying the specified percentage for the year for the particular area in which the individual resided to the amount received, or to the value of a benefit received or enjoyed, in the year by the individual because of the individual’s employment in the particular area by a person with whom the individual was dealing at arm’s length in respect of travel expenses incurred by the individual or another individual who was a member of the individual’s household during the part of the year in which the individual resided in the particular area, to the extent that

i.  the amount received or the value of the benefit, as the case may be, does not exceed a prescribed amount in respect of the individual for the period of the year in which the individual resided in the particular area, is included and is not otherwise deducted in computing the individual’s income for the year or any other taxation year, and is not taken into account in determining an amount deducted under section 752.0.11 for the year or any other taxation year,

ii.  the travel expenses were incurred in respect of trips made in the year by the individual or another individual who was a member of the individual’s household during the part of the year in which the individual resided in the particular area, and

iii.  neither the individual nor a member of the individual’s household is at any time entitled to a reimbursement or any form of assistance, other than a reimbursement or assistance included in computing the income of the individual or the member, in respect of travel expenses to which subparagraph ii applies; and

(b)  the lesser of

i.  20% of the individual’s income for the year, computed without reference to this chapter, and

ii.  the aggregate of all amounts each of which is equal to the amount obtained by applying the specified percentage for the year for the particular area in which the individual resided to the aggregate of

(1)  $8.25 multiplied by the number of days in the year included in the qualifying period in which the individual resided in the particular area, and

(2)  $8.25 multiplied by the number of days in the year included in that portion of the qualifying period throughout which the individual maintained and resided in a self-contained domestic establishment in the particular area, except any day taken into account for the purpose of computing an amount deducted under this subparagraph b by another person who resided on that day in the establishment.

For the purposes of the first paragraph, the specified percentage for a taxation year for a particular area is

(a)  100%, where the area is a prescribed northern zone for the year for the purposes of section 350.1; and

(b)  50%, where the area is a prescribed intermediate zone for the year for the purposes of section 350.1.

2003, c. 9, s. 27; 2009, c. 15, s. 80.

2006-03-01

350.2. The amount to which section 350.1 refers is equal to the aggregate of

(a)  the aggregate of all amounts each of which is the product obtained by applying the specified percentage for the year for the particular area in which the individual resided to the amount received, or to the value of a benefit received or enjoyed, in the year by the individual because of the individual’s employment in the particular area by a person with whom the individual was dealing at arm’s length in respect of travel expenses incurred by the individual or another individual who was a member of the individual’s household during the part of the year in which the individual resided in the particular area, to the extent that

i.  the amount received or the value of the benefit, as the case may be, does not exceed a prescribed amount in respect of the individual for the period of the year in which the individual resided in the particular area, is included and is not otherwise deducted in computing the individual’s income for the year or any other taxation year, and is not taken into account in determining an amount deducted under section 752.0.11 for the year or any other taxation year,

ii.  the travel expenses were incurred in respect of trips made in the year by the individual or another individual who was a member of the individual’s household during the part of the year in which the individual resided in the particular area, and

iii.  neither the individual nor a member of the individual’s household is at any time entitled to a reimbursement or any form of assistance, other than a reimbursement or assistance included in computing the income of the individual or the member, in respect of travel expenses to which subparagraph ii applies; and

(b)  the lesser of

i.  20% of the individual’s income for the year, computed without reference to this chapter, and

ii.  the aggregate of all amounts each of which is equal to the amount obtained by applying the specified percentage for the year for the particular area in which the individual resided to the aggregate of

(1)  $7.50 multiplied by the number of days in the year included in the qualifying period in which the individual resided in the particular area, and

(2)  $7.50 multiplied by the number of days in the year included in that portion of the qualifying period throughout which the individual maintained and resided in a self-contained domestic establishment in the particular area, except any day taken into account for the purpose of computing an amount deducted under this subparagraph b by another person who resided on that day in the establishment.

For the purposes of the first paragraph, the specified percentage for a taxation year for a particular area is

(a)  100%, where the area is a prescribed northern zone for the year for the purposes of section 350.1; and

(b)  50%, where the area is a prescribed intermediate zone for the year for the purposes of section 350.1.

2003, c. 9, s. 27.