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I-3 - Taxation Act

Section 890.11
Disposition versions

Full text
890.11. A taxpayer shall also include in computing his income for a taxation year the aggregate of all amounts each of which is an amount received by him in the year in the course of a business out of or under a retirement compensation arrangement to which he, another person who carried on a business that was acquired by him, or any person with whom he or that other person does not deal at arm’s length, has contributed an amount that was deductible under section 139.1 in computing the contributor’s income for a taxation year.
1989, c. 77, s. 95; 1991, c. 25, s. 176.
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