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I-3 - Taxation Act

Section 38.2
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38.2. An individual is not required in computing the individual’s income to include the value of benefits resulting from the use of a shared transportation service of a taxpayer who is the individual’s employer in respect of which the taxpayer may deduct, under section 156.10, an amount in computing the taxpayer’s income from a business.
In this section, “shared transportation service” has the meaning assigned by section 156.10.
2013, c. 10, s. 17.
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