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I-3 - Taxation Act

Section 726.4.17.3.1
Disposition versions

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726.4.17.3.1. Where an amount referred to in paragraph b of section 726.4.17.3 in respect of an individual is an amount in respect of which the consideration given by the individual is a property or services the cost of which may reasonably be regarded as having been an expenditure in respect of which section 726.4.17.2.1 applied, the reference in paragraph b of the said section 726.4.17.3 to “33 1/3%” shall, in respect of the amount, read as a reference to “50%”.
1993, c. 19, s. 34.
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