Bill C-414
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1st Session, 36th Parliament, 46-47 Elizabeth II, 1997-98
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The House of Commons of Canada
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BILL C-414 |
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An Act to amend the Income Tax Act (wages
of apprentices)
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| R.S., c. 1 (5th
Supp.); 1994,
cc. 7, 8, 13,
21, 29, 38, 41;
1995, cc. 1, 3,
11, 18, 21, 38,
46; 1996, cc.
11, 21, 23;
1997, cc. 10,
12, 25, 26
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1. The Income Tax Act is amended by
adding the following after section 110:
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| Deduction for
wages paid to
apprentices
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110.01 (1) Where a person is employed by
an employer as an apprentice and carries out
the full term of that apprenticeship with the
employer, the employer may, in computing
the employer's taxable income for the year in
which the term of that apprenticeship is
completed, deduct the total of all wages paid
to the person by the employer while the person
was apprenticed to the employer.
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| Definition
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(2) For the purpose of subsection (1),
``apprentice'' means an apprentice as
determined by the regulations.
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