Marginal note:Contributions exempt from taxation
58 Every person to whom this Part applies is entitled in making a return of his income for the purposes of taxation under any Act of the Parliament of Canada, to claim exemption from taxation in respect of any contributions made under this Part by deduction out of his pay during the taxation period in respect of which the return is made.
- R.S., 1952, c. 241, s. 91
59 The Governor in Council may make regulations
(a) prescribing the bases for determining the value of the lump sum benefit when any person subject to this Part is not survived by a widow and for determining the value of benefits payable in lieu of the said lump sum;
(b) prescribing the bases for computing instalment payments of lump sum contributions and the commutation of such instalment payments;
(c) prescribing bases for computing the reduction of benefits as a consequence of discontinuance of instalment payments of any lump sum contribution;
(c.1) defining, for the purposes of this Act, the expression “full-time attendance at a school or university” as applied to a child of a member of the Force;
(c.2) specifying, for the purposes of this Act, the circumstances under which attendance at a school or university shall be determined to be substantially without interruption;
(c.3) prescribing the rate at which and the manner in which the interest to be credited to the Royal Canadian Mounted Police (Dependants) Pension Fund shall be calculated;
(d) prescribing rules and procedure so far as may be necessary for making all computations hereunder; and
(e) generally for carrying this Part into effect or for any other purpose deemed necessary to give effect to the terms of this Part.
- R.S., 1970, c. R-10, s. 59
- 1974-75-76, c. 81, s. 72
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