Versions of s. 117.1(1)(b)(ii)

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.

2019-01-01 to present available View Source

the amount, adjusted in such manner as may be prescribed and rounded to the nearest one-thousandth, or, where the result obtained is equidistant from two consecutive one-thousandths, to the higher thereof, that is determined by the formula(A/B) - 1 where A is the Consumer Price Index for the 12 month period that ended on September 30 next before that year, and B is the Consumer Price Index for the 12 month period immediately preceding the period mentioned in the description of A.

Full text

the amount, adjusted in such manner as may be prescribed and rounded to the nearest one-thousandth, or, where the result obtained is equidistant from two consecutive one-thousandths, to the higher thereof, that is determined by the formula(A/B) - 1 where A is the Consumer Price Index for the 12 month period that ended on September 30 next before that year, and B is the Consumer Price Index for the 12 month period immediately preceding the period mentioned in the description of A.
2004-08-31 to 2019-01-01 View Source

the amount, adjusted in such manner as may be prescribed and rounded to the nearest one-thousandth, or, where the result obtained is equidistant from two consecutive one-thousandths, to the higher thereof, that is determined by the formula(A/B) - 1 where A is the Consumer Price Index for the 12 month period that ended on September 30 next before that year, and B is the Consumer Price Index for the 12 month period immediately preceding the period mentioned in the description of A.