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I-3 - Taxation Act
Section 350.3.2
Disposition versions
350.3.2. Where all the amounts determined under subparagraph a of the first paragraph of section 350.2R4 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) in respect of trips made by an individual that begin in a taxation year are nil, the aggregate of the amounts determined for the year for B in the formula in subparagraph a of the first paragraph of section 350.2 in respect of all the taxpayers in relation to the individual must not exceed the standard amount applicable in respect of the individual for the year.
