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Versions of s. 118.6(2.1)

I-3.3 — Income Tax Act · 1 version

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

  1. 2007-02-21 to 2017-01-01 View Source

    If an amount may be deducted under subsection (2) in computing the individual’s tax payable for a taxation year, there may be deducted in computing the individual’s tax payable under this Part for the year the amount determined by the formula A × B where A is the appropriate percentage for the year; and B is the total of the products obtained when$65 is multiplied by the number of months referred to in paragraph (a) of the description of B in subsection (2), and$20 is multiplied by the number of months referred to in paragraph (b) of that description.