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← Historical versions

Versions of s. 110.7(1)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2022-06-09 to present available View Source
    the total of all amounts each of which is the productamount, obtainedin respect of a particular period during the taxation year, determined by multiplyingthe formula A × B where A is the specified percentage for athe particular area for the year in which the taxpayer so resided by an amount received, orduring the valueparticular ofperiod, aand benefitB received or enjoyed, inis the yeartotal bytrip costs to the taxpayer in respect of thetrips taxpayer’sthat employmentbegin induring the particular areaperiod; by a person with whom the taxpayer was dealing at arm’s length in respect of travel expenses incurred by the taxpayer or another individual who was a member of the taxpayer’s household during the part of the year in which the taxpayer resided in the particular area, to the extent thatand
    Full text

    the total of all amounts each of which is the amount, in respect of a particular period during the taxation year, determined by the formula A × B where A is the specified percentage for the particular area in which the taxpayer resided during the particular period, and B is the total trip costs to the taxpayer in respect of trips that begin during the particular period; and

  2. 2016-06-22 to 2022-06-09 View Source
    the total of all amounts each of which is the product obtained by multiplying the specified percentage for a particular area for the year in which the taxpayer so resided by an amount received, or the value of a benefit received or enjoyed, in the year by the taxpayer in respect of the taxpayer’s employment in the particular area by a person with whom the taxpayer was dealing at arm’s length in respect of travel expenses incurred by the taxpayer or another individual who was a member of the taxpayer’s household during the part of the year in which the taxpayer resided in the particular area, to the extent that
    Full text

    the total of all amounts each of which is the product obtained by multiplying the specified percentage for a particular area for the year in which the taxpayer so resided by an amount received, or the value of a benefit received or enjoyed, in the year by the taxpayer in respect of the taxpayer’s employment in the particular area by a person with whom the taxpayer was dealing at arm’s length in respect of travel expenses incurred by the taxpayer or another individual who was a member of the taxpayer’s household during the part of the year in which the taxpayer resided in the particular area, to the extent that

  3. 2004-08-31 to 2016-06-22 View Source

    the total of all amounts each of which is the product obtained by multiplying the specified percentage for a particular area for the year in which the taxpayer so resided by an amount received, or the value of a benefit received or enjoyed, in the year by the taxpayer in respect of the taxpayer’s employment in the particular area by a person with whom the taxpayer was dealing at arm’s length in respect of travel expenses incurred by the taxpayer or another individual who was a member of the taxpayer’s household during the part of the year in which the taxpayer resided in the particular area, to the extent that