Hyperlawhypertext legal database Income Tax Act

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Versions of s. 125.6(1), definition “qualifying labour expenditure”, para (b)(i)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2024-06-20 to present available View Source
    the amount determined by the formula$85,000 × A ÷ 365 where A is the lesser of 365 and the number of days in the taxation year during which the taxpayer has received, is entitleda toqualifying receivejournalism or can reasonably be expected to receive, in respect of amounts described in A,organization, and
    Full text

    the amount determined by the formula$85,000 × A ÷ 365 where A is the lesser of 365 and the number of days in the taxation year during which the taxpayer is a qualifying journalism organization, and

  2. 2019-06-21 to 2024-06-20 View Source

    the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and