Section 92: Application of Sub-part A

Income Tax Act · PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

92. Application of Sub-part A This Sub-part shall apply to emoluments, but shall not apply to emoluments derived by an exempt person.