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SUMMARY |
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This enactment amends the Income Tax Act and provides that a
non-commissioned member or officer within the meaning of the
National Defence Act may, in calculating his or her income, deduct an
amount equal to thirty per cent of the monthly rent paid to the Minister
of National Defence or the Canadian Forces for the rental of a residence
or other living accommodations in order to provide housing for the
non-commissioned member or officer, or for a child or spouse of the
non-commissioned member or officer, not exceeding $400 per month.
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This enactment amends the National Defence Act and provides that
the Minister of National Defence or, as the case may be, the Canadian
Forces, may not require or receive from a non-commissioned member
or an officer, as rent for living accommodations, a monthly rent higher
than what was received by the Minister or the Canadian Forces in
respect of that or equivalent living accommodations in January 1995.
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