For the purpose of computing the tax payable under this Part by a qualifying individual or an eligible individual, in respect of an eligible dwelling for a taxation year, there may be deducted the amount determined by the formula A × B where A is the appropriate percentage for the taxation year; and B is the lesser of$20,000, and the total of all amounts, each of which is a qualifying expenditure of the individual in respect of the eligible dwelling for the taxation year.
For the purpose of computing the tax payable under this Part by a qualifying individual or an eligible individual, in respect of an eligible dwelling for a taxation year, there may be deducted the amount determined by the formula A × B 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 in respect of the eligible dwelling for the taxation year.
For the purpose of computing the tax payable under this Part by a qualifying individual or an eligible individual, in respect of an eligible dwelling for a taxation year, there may be deducted the amount determined by the formula A × B 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 in respect of the eligible dwelling for the taxation year.