Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 117(2)(c)

I-3.3 — Income Tax Act · 7 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 $90,563,$114,750, but is equal to or less than $140,388,$177,882, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $90,563$114,750 for the year;
    Full text

    if the amount taxable is greater than $114,750, but is equal to or less than $177,882, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $114,750 for the year;

  2. 2016-12-15 to 2026-03-12 View Source
    if the amount taxable is greater than $81,452,$90,563, but is equal to or less than $126,264,$140,388, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $81,452$90,563 for the year; and
    Full text

    if the amount taxable is greater than $90,563, but is equal to or less than $140,388, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $90,563 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 $72,756,$81,452, but is equal to or less than $126,264, the maximum amount determined for the year in respect of $118,285, the total of the amounts determineddeterminable in respect of the taxation year under paragraphsparagraph (a) and (b)(b), plus 26% of the amount by which the amount taxable exceeds $81,452 for the amount determined in respect of $72,756;year; and
    Full text

    if the amount taxable is greater than $81,452, but is equal to or less than $126,264, the maximum amount determinable in respect of the taxation year under paragraph (b), plus 26% of the amount by which the amount taxable exceeds $81,452 for the year; and

  4. 2007-02-21 to 2009-03-12 View Source
    if the amount taxable is greater than the amount determined for the year in respect of $72,756, but is equal to or less than the amount determined for the year in respect of $118,825,$118,285, the total of the amounts determined in respect of the taxation year under paragraphs (a) and (b) plus 26% of the amount by which the amount taxable exceeds the amount determined in respect of $72,756; and
    Full text

    if the amount taxable is greater than the amount determined for the year in respect of $72,756, but is equal to or less than the amount determined for the year in respect of $118,285, the total of the amounts determined in respect of the taxation year under paragraphs (a) and (b) plus 26% of the amount by which the amount taxable exceeds the amount determined in respect of $72,756; and

  5. 2007-01-01 to 2007-02-21 View Source
    $13,551if the amount taxable is greater than the amount determined for the year in respect of $72,756, but is equal to or less than the amount determined for the year in respect of $118,825, the total of the amounts determined in respect of the taxation year under paragraphs (a) and (b) plus 26% of the amount by which the amount taxable exceeds $72,756 if the amount taxabledetermined isin greaterrespect thanof $72,756$72,756; and is equal to or less than $118,285; and
    Full text

    if the amount taxable is greater than the amount determined for the year in respect of $72,756, but is equal to or less than the amount determined for the year in respect of $118,825, the total of the amounts determined in respect of the taxation year under paragraphs (a) and (b) plus 26% of the amount by which the amount taxable exceeds the amount determined in respect of $72,756; and

  6. 2006-06-22 to 2007-01-01 View Source
    $21,695$13,551 plus 29%26% of the amount by which the amount taxable exceeds $100,000,$72,756 if the amount taxable exceedsis $100,000.greater than $72,756 and is equal to or less than $118,285; and
    Full text

    $13,551 plus 26% of the amount by which the amount taxable exceeds $72,756 if the amount taxable is greater than $72,756 and is equal to or less than $118,285; and

  7. 2004-08-31 to 2006-06-22 View Source

    $21,695 plus 29% of the amount by which the amount taxable exceeds $100,000, if the amount taxable exceeds $100,000.