← Historical versions

Versions of s. 129(1)(a)(ii)(B)(I)

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

    if the amount determined under subclause (A)(I) exceeds the amount determined under subclause (A)(II), the lesser of the amount of the excess, and the amount by which the corporation’s eligible refundable dividend tax on hand at the end of the year exceeds the amount, if any, determined under subparagraph (i) for the year, and