### C-8.3 - Act respecting international financial centres

69.1. For the purpose of establishing the reference period of an individual in relation to an employment, a preceding period to which subparagraph a of paragraph 3 of section 69 and subparagraph ii of subparagraph b of that paragraph refer means all or part of a preceding period, established in respect of the individual under any of the sections mentioned in the second paragraph of section 737.19.2 of the Taxation Act (chapter I-3) or under the regulations mentioned in that paragraph, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, in relation to a preceding employment, under any of the sections mentioned in the third paragraph of section 737.19.2, may reasonably be attributed.
2004, c. 21, s. 23.