Versions of s. 147.5(1), definition “unused non deductible prpp room”

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

unused non-deductible PRPP room, of a taxpayer at the end of a taxation year, means the amount determined by the formula A – B where A is the amount of the taxpayer’s unused RRSP deduction room at the end of the year, determined in accordance with subsection (33); and B is the taxpayer’s unused RRSP deduction room at the end of the year. (somme inutilisée non déductible au titre des RPAC)

Full text

unused non-deductible PRPP room, of a taxpayer at the end of a taxation year, means the amount determined by the formula A – B where A is the amount of the taxpayer’s unused RRSP deduction room at the end of the year, determined in accordance with subsection (33); and B is the taxpayer’s unused RRSP deduction room at the end of the year. (somme inutilisée non déductible au titre des RPAC)
2012-12-14 to 2017-12-14 View Source

unused non-deductible PRPP room, of a taxpayer at the end of a taxation year, means the amount determined by the formula A – B where A is the amount of the taxpayer’s unused RRSP deduction room at the end of the year, determined in accordance with subsection (33); and B is the taxpayer’s unused RRSP deduction room at the end of the year.