I-3 - Taxation Act

Section 752.0.10.2 Disposition versions

2017-12-07

752.0.10.2. The conditions to which the definitions of “total charitable gifts”, “total Crown gifts”, “total cultural gifts”, “total gifts of qualified property” and “total musical instrument gifts” in the first paragraph of section 752.0.10.1 refer in respect of an amount for a taxation year in relation to an individual are as follows:

(a)  the amount was not deducted in computing the individual’s taxable income for a taxation year ending before 1 January 1993;

(b)  the amount was not taken into account in determining an amount that was deducted under section 752.0.10.6 in computing an individual’s tax payable under this Part for a taxation year, or in determining an amount that was deducted under section 118.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in computing an individual’s tax payable under that Act for a taxation year in respect of which the individual was not subject to tax under this Part.

1993, c. 64, s. 67; 1995, c. 1, s. 74; 1995, c. 63, s. 544; 1997, c. 14, s. 112; 2015, c. 21, s. 279; 2017, c. 29, s. 133.

2015-10-21

752.0.10.2. The conditions to which the definitions of “total charitable gifts”, “total Crown gifts”, “total cultural gifts”, “total gifts of qualified property” and “total musical instrument gifts” in the first paragraph of section 752.0.10.1 refer in respect of an amount for a taxation year in relation to an individual are as follows:

(a)  the amount was not deducted in computing the individual’s taxable income for a taxation year ending before 1 January 1993;

(b)  the amount was not taken into account in determining an amount that was deducted under section 752.0.10.6 in computing the individual’s tax payable under this Part for a preceding taxation year, or in determining an amount that was deducted under section 118.1 of the Income Tax Act (R.S.C. 1985, chapter 1 (5th Suppl.)) in computing the individual’s tax payable under that Act for a preceding taxation year in respect of which the individual was not subject to tax under this Part.

1993, c. 64, s. 67; 1995, c. 1, s. 74; 1995, c. 63, s. 544; 1997, c. 14, s. 112; 2015, c. 21, s. 279.

2006-03-01

752.0.10.2. The conditions referred to in section 752.0.10.1 in respect of an amount for a taxation year in relation to an individual are as follows:

(a)  the amount was not deducted in computing the individual’s taxable income for a taxation year ending before 1 January 1993;

(b)  the amount was not taken into account in determining an amount that was deducted under this chapter in computing the individual’s tax payable under this Part for a preceding taxation year, or in determining an amount that was deducted under section 118.1 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) in computing the individual’s tax payable under that Act for a preceding taxation year in respect of which the individual was not subject to tax under this Part.

1993, c. 64, s. 67; 1995, c. 1, s. 74; 1995, c. 63, s. 544; 1997, c. 14, s. 112.