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Versions of s. 118.5(1.2)

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. 2019-06-21 to present available View Source

    The amount that may be deducted for a taxation year by an individual under subsection (1) is to be reduced by the amount determined by the formula A × B where A is the appropriate percentage for the taxation year; and B is the amount, if any, deemed to have been paid by the individual under subsection 122.91(1) in respect of the taxation year.