Versions of s. 163(1.1)(b)

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

2018-12-13 to present available View Source

the amount determined by the formula 0.5 × (A – B) where A is the total of the amounts that would be determined under paragraphs (2)(a) to (g) if subsection (2) applied in respect of the unreported amount, and B is any amount deducted or withheld under subsection 153(1) that may reasonably be considered to be in respect of the unreported amount.

Full text

the amount determined by the formula 0.5 × (A – B) where A is the total of the amounts that would be determined under paragraphs (2)(a) to (g) if subsection (2) applied in respect of the unreported amount, and B is any amount deducted or withheld under subsection 153(1) that may reasonably be considered to be in respect of the unreported amount.
2016-06-22 to 2018-12-13 View Source

the amount determined by the formula 0.5 × (A – B) where A is the total of the amounts that would be determined under paragraphs (2)(a) to (g) if subsection (2) applied in respect of the unreported amount, and B is any amount deducted or withheld under subsection 153(1) that may reasonably be considered to be in respect of the unreported amount.