Hyperlawhypertext legal database Income Tax Act

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Versions of s. 117(2)(e)

I-3.3 — Income Tax Act · 2 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 $200,000,$253,414, the maximum amount determinable in respect of the taxation year under paragraph (d), plus 33% of the amount by which the amount taxable exceeds $200,000$253,414 for the year.
    Full text

    if the amount taxable is greater than $253,414, the maximum amount determinable in respect of the taxation year under paragraph (d), plus 33% of the amount by which the amount taxable exceeds $253,414 for the year.

  2. 2016-12-15 to 2026-03-12 View Source

    if the amount taxable is greater than $200,000, the maximum amount determinable in respect of the taxation year under paragraph (d), plus 33% of the amount by which the amount taxable exceeds $200,000 for the year.