I-3 - Taxation Act

Full text
752.0.11.2. Where a person engaged in the business of providing transportation services is not readily available and an individual makes use of a vehicle for the purposes described in paragraph h of section 752.0.11.1, a reasonable amount in respect of the operation of the vehicle is deemed, for the purposes of the said paragraph and subparagraph b of the second paragraph of section 752.0.11, to have been paid to such person by the individual or his legal representatives.
1990, c. 59, s. 289.