s. 1
— Definition
In this regulation, Act means the Income Tax Act.
s. 2
— Prescribed amounts for BC harmonized sales tax credit
s. 2(1)
The amount prescribed for the purposes of paragraphs (a) to (c) of the description of "total credits" in section 8.2 (3) of the Act is $230.
s. 2(2)
The amount prescribed for the purposes of paragraph (a) of the description of "deduction" in section 8.2 (3) of the Act is $20 000.
s. 2(3)
The amount prescribed for the purposes of paragraph (b) of the description of "deduction" in section 8.2 (3) of the Act is $25 000.