Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118(1)(a)(ii)

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. 2021-06-29 to present available View Source
    the amount determined by the formula$10,527formula C + CC.01 –− C.1 where C is$2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, C.01 is the basic personal amount of the individual for the year, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
    Full text

    the amount determined by the formula C + C.01 − C.1 where C is$2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, C.01 is the basic personal amount of the individual for the year, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

  2. 2018-06-21 to 2021-06-29 View Source
    the amount determined by the formula$10,527 + C – C.1 where C is$2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
    Full text

    the amount determined by the formula$10,527 + C – C.1 where C is$2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

  3. 2017-06-22 to 2018-06-21 View Source
    the amount determined by the formula$10,527 + C – C.1 where C is$2,000is$2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
    Full text

    the amount determined by the formula$10,527 + C – C.1 where C is$2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

  4. 2011-12-15 to 2017-06-22 View Source
    the amount determined by the formula$10,320formula$10,527 + C – CC.1 where C is$2,000 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, and C.1 is the income of the individual’s spouse or common-law partner for the year or, whereif the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
    Full text

    the amount determined by the formula$10,527 + C – C.1 where C is$2,000 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and in any other case, nil, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

  5. 2009-03-12 to 2011-12-15 View Source
    the amount determined by the formula$6,055formula$10,320 -– C where C is the income of the individual’s spouse or common-law partner for the year or, where the individual and the individ-ual’sindividual’s spouse or com­mon-lawcommon-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
    Full text

    the amount determined by the formula$10,320 – C where C is the income of the individual’s spouse or common-law partner for the year or, where the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

  6. 2007-06-22 to 2009-03-12 View Source
    the amount determined by the formula$6,055 - (C - $606)C where C is the greater of $606 and the income of the individual’s spouse or common-law partner for the year or, where the individual and the individual’sindivid-ual’s spouse or common-lawcom­mon-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
    Full text

    the amount determined by the formula$6,055 - C where C is the income of the individual’s spouse or common-law partner for the year or, where the individual and the individ-ual’s spouse or com­mon-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

  7. 2004-08-31 to 2007-06-22 View Source

    the amount determined by the formula$6,055 - (C - $606) where C is the greater of $606 and the income of the individual’s spouse or common-law partner for the year or, where the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s income for the year while married or in a common-law partnership and not so separated,