Hyperlawhypertext legal database Income Tax Act

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Versions of s. 123.4(1), definition “full rate taxable income”, para (a)(i)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2013-12-12 to present available View Source
    if an amount is deducted under subsection 125.1(1) from the corporation’s tax otherwise payable under this Part for the year, the amount obtained by dividing the amount so deducted by the corporation’s general rate reduction percentage for the taxation year,
    Full text

    if an amount is deducted under subsection 125.1(1) from the corporation’s tax otherwise payable under this Part for the year, the amount obtained by dividing the amount so deducted by the corporation’s general rate reduction percentage for the taxation year,

  2. 2006-06-22 to 2013-12-12 View Source
    if an amount is deducted under subsection 125.1(1) from the corporation’s tax otherwise payable under this Part for the year, 100/7the ofamount obtained by dividing the amount deducted,so deducted by the corporation’s general rate reduction percentage for the taxation year,
    Full text

    if an amount is deducted under subsection 125.1(1) from the corporation’s tax otherwise payable under this Part for the year, the amount obtained by dividing the amount so deducted by the corporation’s general rate reduction percentage for the taxation year,

  3. 2004-08-31 to 2006-06-22 View Source

    if an amount is deducted under subsection 125.1(1) from the corporation’s tax otherwise payable under this Part for the year, 100/7 of the amount deducted,