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I-3 - Taxation Act

Section 350.3
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350.3. The aggregate of the amounts determined for a taxation year under subparagraph a of the first paragraph of section 350.2 in respect of all the taxpayers in relation to an individual shall not be in respect of more than two trips made by the individual that begin in the year, other than trips to obtain medical services that are not available in the locality in which the taxpayer resided.
2003, c. 9, s. 27; 2023, c. 2, s. 11.
350.3. The aggregate of the amounts determined under subparagraph a of the first paragraph of section 350.2 for an individual in respect of travel expenses incurred in a taxation year in respect of the individual or another individual who is a member of the individual’s household, shall not be in respect of more than two trips made by each of those individuals in the year, other than trips to obtain medical services that are not available in the locality in which the individual resided.
2003, c. 9, s. 27.
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