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I-3 - Taxation Act

Section 869.7
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869.7. The amount deducted in a taxation year by an employer in computing its income in respect of contributions made to an employee life and health trust may not exceed the amount determined by the formula

A - B.

In the formula in the first paragraph,
(a)  A is the total of the contributions made by the employer to the trust in the year or in a preceding taxation year; and
(b)  B is the total of the amounts deducted by the employer in a preceding taxation year in respect of the contributions made by the employer to the trust.
2011, c. 6, s. 174.
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