Versions of s. 125.7(1), definition “rent top up percentage”

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.

2021-12-17 to present available View Source

rent top-up percentage, of an eligible entity in respect of a qualifying property for a qualifying period, means the percentage determined by the formula A × B ÷ C where A is 25%, or a prescribed percentage, for any of the eighth qualifying period to the ~~twentieth~~twenty-eighth qualifying period and nil, or a prescribed percentage, for any subsequent qualifying period, B is the number of days in the qualifying period throughout which the qualifying property is subject to a public health restriction, and C is the number of days in the qualifying period. (pourcentage compensatoire pour le loyer)

Full text

rent top-up percentage, of an eligible entity in respect of a qualifying property for a qualifying period, means the percentage determined by the formula A × B ÷ C where A is 25%, or a prescribed percentage, for any of the eighth qualifying period to the twenty-eighth qualifying period and nil, or a prescribed percentage, for any subsequent qualifying period, B is the number of days in the qualifying period throughout which the qualifying property is subject to a public health restriction, and C is the number of days in the qualifying period. (pourcentage compensatoire pour le loyer)
2021-06-29 to 2021-12-17 View Source

rent top-up percentage, of an eligible entity in respect of a qualifying property for a qualifying period, means the percentage determined by the formula A × B ÷ C where A is ~~25%~~25%, or a prescribed percentage, for any of the eighth qualifying period to the twentieth qualifying period and nil, or a prescribed percentage, for any subsequent qualifying period, B is the number of days in the qualifying period throughout which the qualifying property is subject to a public health restriction, and C is the number of days in the qualifying period. (pourcentage compensatoire pour le loyer)

Full text

rent top-up percentage, of an eligible entity in respect of a qualifying property for a qualifying period, means the percentage determined by the formula A × B ÷ C where A is 25%, or a prescribed percentage, for any of the eighth qualifying period to the twentieth qualifying period and nil, or a prescribed percentage, for any subsequent qualifying period, B is the number of days in the qualifying period throughout which the qualifying property is subject to a public health restriction, and C is the number of days in the qualifying period. (pourcentage compensatoire pour le loyer)
2020-11-19 to 2021-06-29 View Source

rent top-up percentage, of an eligible entity in respect of a qualifying property for a qualifying period, means the percentage determined by the formula A × B ÷ C where A is 25% or a prescribed percentage, B is the number of days in the qualifying period throughout which the qualifying property is subject to a public health restriction, and C is the number of days in the qualifying period. (pourcentage compensatoire pour le loyer)