Hyperlawhypertext legal database Income Tax Act

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

I-3.3 — Income Tax Act · 4 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 the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount, if any, that is the product of the amount, if any, determined for B in subsection 137(3) multiplied by the amount determined for C in subsection 137(3) in respect of the corporation for the year;
    Full text

    if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount, if any, that is the product of the amount, if any, determined for B in subsection 137(3) multiplied by the amount determined for C in subsection 137(3) in respect of the corporation for the year;

  2. 2013-06-26 to 2013-12-12 View Source
    if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amountamount, if any, bydetermined which,for the lesser of the amounts describedB in paragraphssubsection 137(3)(a) and (b) exceeds the amount described in paragraph 137(3)(c)137(3) in respect of the corporation for the year;
    Full text

    if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount, if any, determined for B in subsection 137(3) in respect of the corporation for the year;

  3. 2008-01-01 to 2013-06-26 View Source
    if the corporation is a credit union throughout the year,year 100/16and the corporation deducted an amount for the year under subsection 125(1) (because of the amount,application of subsections 137(3) and (4)), the amount if any, deductedby under subsection 137(3) fromwhich, the corporation’slesser taxof otherwisethe payableamounts underdescribed thisin Partparagraphs 137(3)(a) and (b) exceeds the amount described in paragraph 137(3)(c) in respect of the corporation for the year;
    Full text

    if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount if any, by which, the lesser of the amounts described in paragraphs 137(3)(a) and (b) exceeds the amount described in paragraph 137(3)(c) in respect of the corporation for the year;

  4. 2004-08-31 to 2008-01-01 View Source

    if the corporation is a credit union throughout the year, 100/16 of the amount, if any, deducted under subsection 137(3) from the corporation’s tax otherwise payable under this Part for the year;