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Versions of s. 118.04(3)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2009-12-15 to present available View Source

    For the purposes of computing the tax payable under this Part by an individual for the individual’s 2009 taxation year, there may be deducted the amount determined by the formula A × (B – $1,000) where A is the appropriate percentage for the taxation year; and B is the lesser of $10,000 and the total of all amounts, each of which is a qualifying expenditure of the individual.