Versions of s. 122.91(2)(a)(i)

the amount determined by the formula A + B − C where A is the individual’s training amount limit for the preceding taxation year, B is$250, if the individual has filed a return of income for the preceding taxation year, the individual was resident in Canada throughout the preceding taxation year, the total of the following amounts is greater than or equal to $10,000: the amount that would be the individual’s working income (as defined in subsection 122.7(1)) for the preceding taxation year, if this Act were read without reference to paragraph 81(1)(a) and subsection 81(4), the total of all amounts each of which is an amount payable to the individual under subsection 22(1), 23(1), 152.04(1) or 152.05(1) of the Employment Insurance Act in the preceding taxation year, and the amount that would be included in the individual’s income because of subparagraph 56(1)(a)(vii) in computing the individual’s income for the preceding taxation year, if this Act were read without reference to paragraph 81(1)(a), and the individual’s income for the preceding taxation year under this Part does not exceed the higher dollar amount referred to in paragraph 117(2)(c), as adjusted under this Act for the preceding taxation year, and nil, in any other case, and C is the amount deemed to have been paid by the individual under subsection (1) in respect of the preceding taxation year, and