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I-3 - Taxation Act

Section 39.3
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39.3. An individual who is an elected member of a municipal council, a member of the council or executive committee of a metropolitan community, regional county municipality or other similar body established under an Act of the Parliament of Québec, a member of a municipal utilities commission or corporation or any other similar body administering such a service, a member of a school service centre’s board of directors or a member of a public or separate school board or any other similar body administering a school district, is not required in computing the income of the individual for a taxation year to include the allowance the individual receives in the year from the municipality or body for expenses incident to the discharge of the individual’s duties, other than an allowance the individual is not otherwise required to include in computing the individual’s income, to the extent that the allowance does not exceed one-half of the amount, determined without reference to that allowance, paid to the individual in the year by the municipality or body by way of salary or other remuneration.
1997, c. 14, s. 18; 1998, c. 16, s. 43; 2000, c. 56, s. 218; 2020, c. 1, s. 280.
39.3. An individual who is an elected member of a municipal council, a member of the council or executive committee of a metropolitan community, regional county municipality or other similar body established under an Act of the Parliament of Québec, a member of a municipal utilities commission or corporation or any other similar body administering such a service or a member of a public or separate school board or any other similar body administering a school district, is not required in computing the income of the individual for a taxation year to include the allowance the individual receives in the year from the municipality or body for expenses incident to the discharge of the individual’s duties, other than an allowance the individual is not otherwise required to include in computing the individual’s income, to the extent that the allowance does not exceed one-half of the amount, determined without reference to that allowance, paid to the individual in the year by the municipality or body by way of salary or other remuneration.
1997, c. 14, s. 18; 1998, c. 16, s. 43; 2000, c. 56, s. 218.
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