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Versions of s. 122.61(3)(b)

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. 2004-08-31 to 2013-12-12 View Source

    the person’s earned income for the year shall not exceed that portion of the amount that would, but for this paragraph, be the person’s earned income that is included because of section 114 or subsection 115(1) in computing the person’s taxable income or taxable income earned in Canada, as the case may be, for the year.