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Versions of s. 181.1(1.2)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2017-12-14 to present available View Source
    Notwithstanding subsection (1.1), for the purposes of applying subsection 125(5.1) and the definitions unused surtax credit in subsections (6) and 190.1(5), the amount of tax in respect of a corporation under subsection (1) for a taxation year is to be determined as if the specified percentage of the corporation for the taxation year were 0.225%.
    Full text

    Notwithstanding subsection (1.1), for the purposes of applying subsection 125(5.1) and the definitions unused surtax credit in subsections (6) and 190.1(5), the amount of tax in respect of a corporation under subsection (1) for a taxation year is to be determined as if the specified percentage of the corporation for the taxation year were 0.225%.

  2. 2004-08-31 to 2017-12-14 View Source

    Notwithstanding subsection (1.1), for the purposes of applying subsection 125(5.1) and the definitions unused surtax credit in subsections (6) and 190.1(5), the amount of tax in respect of a corporation under subsection (1) for a taxation year is to be determined as if the specified percentage of the corporation for the taxation year were 0.225%.