I-3 - Taxation Act

Full text
37.1. An individual referred to in section 487.1 shall, in computing the income of the individual for the year from an office or employment, include every amount deemed by section 487.1 to be a benefit received in the year by the individual.
1978, c. 26, s. 4; 1983, c. 44, s. 14; 1998, c. 16, s. 40.