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I-3 - Taxation Act

Section 726.9.1
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Full text
726.9.1. For the purposes of subparagraph i of subparagraph b of the second paragraph of section 726.7 and subparagraph ii of subparagraph c of that paragraph, amounts deducted under this Title in computing an individual’s taxable income for a taxation year that ended before 1 January 1990 are deemed to have first been deducted in respect of amounts that were included in computing the individual’s income under this Part for the year because of subparagraph ii of paragraph a of section 105, as it applied to a taxation year that ended before 28 February 2000, before being deducted in respect of any other amounts that were included in computing the individual’s income under this Part for the year.
1994, c. 22, s. 251; 1996, c. 39, s. 185; 2003, c. 2, s. 202.
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