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I-3 - Taxation Act

Section 37.0.2
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37.0.2. An individual shall, in computing the income of the individual for the year from an office or employment, include all amounts received by the individual in the year as an allowance or reimbursement in respect of an amount that would, if the individual were entitled to no reimbursements or allowances, be deductible under Chapter III in computing the individual’s income, except to the extent that the amounts so received are otherwise included in computing the individual’s income for the year or are taken into account in computing the amount that is deducted under Chapter III by the individual for the year or a preceding taxation year.
1991, c. 25, s. 6; 1998, c. 16, s. 40.
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