Full text
if the individual is non-resident at any time in the year, the amount determined under paragraph 114(a) in respect of the taxpayer for the year
if the individual is non-resident at any time in the year, the amount determined under paragraph 114(a) in respect of the taxpayer for the year
if the individual is non-resident at any time in the year, the amount determined under paragraph 114(a) in respect of the taxpayer for the year