Versions of s. 127.2(6), definition “share purchase tax credit”

share-purchase tax credit of a taxpayer for a taxation year means the amount determined by the formula(A + B) - C where A is the total of all amounts each of which is an amount designated by a corporation under subsection 192(4) in respect of a share acquired by the taxpayer in the year where the taxpayer is the first person, other than a broker or dealer in securities, to be a registered holder, B is the total of all amounts each of which is an amount required by subsection 127.2(3) or (4) to be added in computing the taxpayer’s share-purchase tax credit for the year, and C is the total of all amounts each of which is an amount required by subsection 127.2(3), (4) or (5) to be deducted in computing the taxpayer’s share-purchase tax credit for the year; (crédit d’impôt à l’achat d’actions)