I-3 - Taxation Act

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752.0.13.2. The particular person to whom sections 752.0.13.1 and 752.0.13.1.1 refer is the individual, the individual’s spouse or any person dependent on the individual during the taxation year in which the expenses were incurred.
1990, c. 7, s. 61; 1993, c. 19, s. 54; 2005, c. 1, s. 163.