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Versions of s. 127.42(1), definition “relevant proportion”, para (a)

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. 2022-06-09 to present available View Source

    if the taxpayer is an individual, the proportion determined by the formula A ÷ B where A is the individual’s income for the year from farming activities that is deemed to have been earned in the year in the designated province in accordance with Part XXVI of the Income Tax Regulations, and B is the whole of the individual’s income from farming activities for the year;