Versions of s. 119.1(1), definition “adjusted non refundable tax credits amount”

adjusted non-refundable tax credits amount, of an individual for a taxation year, means the amount determined by the formula A + B where A is the total of all amounts, each of which is an amount claimed by the individual — not exceeding the amount that may be deducted by the individual — in computing the individual’s tax payable for the taxation year under any of subsections 118(2), (3) and (10) and sections 118.01 to 118.07, 118.1 to 118.3, 118.5 to 118.7 and 118.9, and under section 118.8, not exceeding the amount determined by the formula A 1 – A 2 where A 1 is the amount determined for the description of A in section 118.8 for the taxation year, and A 2 is the amount, if any, by which the amount determined for the description of C in section 118.8 for the taxation year exceeds the amount determined for the description of B in that section for the taxation year; and B is the amount that would be deductible by the individual under subsection 118(1) in computing the individual’s tax payable for the taxation year if the dollar amount set out in the formula in subparagraph (a)(ii) of the description of B in that subsection were nil, and the amount determined for the description of C.1 in subparagraph (a)(ii) of the description of B in that subsection were determined by the formula C – D where C is the income of the individual’s spouse or common-law partner for the year, and D is the dollar amount set out in subparagraph (a)(i) of the description of B in that subsection.