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Versions of s. 146.6(5)(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. 2023-04-01 to present available View Source

    the amount determined by the formula A − B where A is the total of all amounts each of which is the taxpayer’s annual FHSA limit for the year and each preceding taxation year, and B is the total of all amounts each of which is an amount deducted under this subsection in computing the individual’s income for preceding taxation years, and