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I-3 - Taxation Act

Section 487.6
Disposition versions

Full text
487.6. For the purposes of sections 64 and 160, any benefit deemed to be received in a taxation year under section 487.1 or 487.3 is also deemed to be interest paid in the year and payable in respect of the year by the debtor in accordance with a legal obligation to pay interest on borrowed money.
1983, c. 44, s. 26; 1985, c. 25, s. 93; 2005, c. 1, s. 116.
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