Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 117(2)(b)

I-3.3 — Income Tax Act · 6 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-12 to present available View Source
    if the amount taxable is greater than $45,282,$57,375, but is equal to or less than $90,563,$114,750, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 20.5% of the amount by which the amount taxable exceeds $45,282$57,375 for the year;
    Full text

    if the amount taxable is greater than $57,375, but is equal to or less than $114,750, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 20.5% of the amount by which the amount taxable exceeds $57,375 for the year;

  2. 2016-12-15 to 2026-03-12 View Source
    if the amount taxable is greater than $40,726$45,282, andbut is equal to or less than $81,452,$90,563, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 22%20.5% of the amount by which the amount taxable exceeds $40,726$45,282 for the year;
    Full text

    if the amount taxable is greater than $45,282, but is equal to or less than $90,563, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 20.5% of the amount by which the amount taxable exceeds $45,282 for the year;

  3. 2009-03-12 to 2016-12-15 View Source
    if the amount taxable is greater than the amount determined for the year in respect of $36,378$40,726 and is equal to or less than $81,452, the maximum amount determined for the year in respect of $72,756, the amount determineddeterminable in respect of the taxation year under paragraph (a)(a), plus 22% of the amount by which the amount taxable exceeds the amount determined in respect of $36,378$40,726 for the year;
    Full text

    if the amount taxable is greater than $40,726 and is equal to or less than $81,452, the maximum amount determinable in respect of the taxation year under paragraph (a), plus 22% of the amount by which the amount taxable exceeds $40,726 for the year;

  4. 2007-01-01 to 2009-03-12 View Source
    $5,548if the amount taxable is greater than the amount determined for the year in respect of $36,378 and is equal to or less than the amount determined for the year in respect of $72,756, the amount determined in respect of the taxation year under paragraph (a) plus 22% of the amount by which the amount taxable exceeds $36,378, if the amount taxabledetermined isin greaterrespect thanof $36,378 andfor isthe equal to or less than $72,756;year;
    Full text

    if the amount taxable is greater than the amount determined for the year in respect of $36,378 and is equal to or less than the amount determined for the year in respect of $72,756, the amount determined in respect of the taxation year under paragraph (a) plus 22% of the amount by which the amount taxable exceeds the amount determined in respect of $36,378 for the year;

  5. 2006-06-22 to 2007-01-01 View Source
    $4,921$5,548 plus 22% of the amount by which the amount taxable exceeds $30,754,$36,378, if the amount taxable exceedsis $30,754greater than $36,378 and doesis notequal exceedto $61,509;or less than $72,756;
    Full text

    $5,548 plus 22% of the amount by which the amount taxable exceeds $36,378, if the amount taxable is greater than $36,378 and is equal to or less than $72,756;

  6. 2004-08-31 to 2006-06-22 View Source

    $4,921 plus 22% of the amount by which the amount taxable exceeds $30,754, if the amount taxable exceeds $30,754 and does not exceed $61,509;