Hyperlawhypertext legal database Income Tax Act

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Versions of s. 125(5.1)(b)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2019-01-01 to present available View Source

    the amount determined by the formula D/$500,000 × 5(E − $50,000) where D is the amount determined for A in paragraph (a), and E is the total of all amounts each of which is the adjusted aggregate investment income of the corporation, or of any corporation with which it is associated at any time in the particular taxation year, for each taxation year of the corporation, or associated corporation, as the case may be, that ended in the preceding calendar year.