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Versions of s. 129(4), definition “non eligible refundable dividend tax on hand”, para (a)(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

    the amount determined by the formula A − B where A is 30 2/3% of the corporation’s aggregate investment income for the year, and B is the amount, if any, by which the amount deducted under subsection 126(1) from the tax for the year otherwise payable by it under this Part exceeds 8% of its foreign investment income for the year,