Income Tax Regulations
Version of section 7305.1 from 2023-11-24 to 2024-10-30:
7305.1 For the purpose of subparagraph (v) of the description of A in paragraph 6(1)(k) of the Act, the amount prescribed for a taxation year is
(a) if a taxpayer is employed in a taxation year by a particular person principally in selling or leasing automobiles and an automobile is made available in the year to the taxpayer or a person related to the taxpayer by the particular person or a person related to the particular person, 30 cents; and
(b) in any other case, 33 cents.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/95-244, s. 6
- SOR/99-239, s. 1
- SOR/2000-326, s. 1
- SOR/2001-253, s. 1
- SOR/2003-266, s. 1
- SOR/2005-265, s. 1
- SOR/2006-250, s. 1
- 2009, c. 2, s. 113
- SOR/2014-118, s. 1
- SOR/2016-296, s. 1
- SOR/2018-56, s. 1
- SOR/2023-246, s. 1
- Date modified: