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I-3 - Taxation Act

Section 923
Disposition versions

Full text
923. An individual may deduct, in computing his income for a taxation year, the amount that, by virtue of subsection 5.1 of section 146 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), is allowed as a deduction for the year in computing his income for the purposes of the said Act.
1975, c. 21, s. 21; 1977, c. 26, s. 101; 1991, c. 25, s. 125.
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