Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 81(2)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2019-01-01 View Source

    Where an elected member of a provincial legislative assembly has, under an Act of the provincial legislature, been paid an allowance in a taxation year for expenses incident to the discharge of the member’s duties in that capacity, the allowance shall not be included in computing the member’s income for the year unless it exceeds 1/2 of the maximum fixed amount provided by law as payable to the member by way of salary, indemnity and other remuneration as a member in respect of attendance at a session of the legislature, in which event there shall be included in computing the member’s income for the year only the amount by which the allowance exceeds 1/2 of that maximum fixed amount.