Versions of s. 204.2(1.3)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

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

the lesser of the value of F and the amount determined by the formula F - (G - K) where F is the lesser of the total of all amounts each of which is a qualifying group plan amount in respect of the individual, to the extent that the amount is included in determining the value of I in subsection (1.2) in respect of the individual at that time, and the RRSP dollar limit for the following taxation year, G is the amount that would be determined under paragraph 204.2(1.1)(b) in respect of the individual at that time if the values of C, D and E in that paragraph were nil, and K is where the year is the 1996 taxation year, the amount, if any, by which the amount of the individual’s undeducted RRSP premiums at the beginning of the year exceeds the individual’s cumulative excess amount in respect of registered retirement savings plans at the end of the 1995 taxation year, and in any other case, the group plan amount in respect of the individual at the end of the preceding taxation year, and

Full text

the lesser of the value of F and the amount determined by the formula F - (G - K) where F is the lesser of the total of all amounts each of which is a qualifying group plan amount in respect of the individual, to the extent that the amount is included in determining the value of I in subsection (1.2) in respect of the individual at that time, and the RRSP dollar limit for the following taxation year, G is the amount that would be determined under paragraph 204.2(1.1)(b) in respect of the individual at that time if the values of C, D and E in that paragraph were nil, and K is where the year is the 1996 taxation year, the amount, if any, by which the amount of the individual’s undeducted RRSP premiums at the beginning of the year exceeds the individual’s cumulative excess amount in respect of registered retirement savings plans at the end of the 1995 taxation year, and in any other case, the group plan amount in respect of the individual at the end of the preceding taxation year, and
2012-12-14 to 2017-12-14 View Source

the lesser of the value of F and the amount determined by the formula F - (G - K) where F is the lesser of the total of all amounts each of which is a qualifying group ~~RRSP~~plan ~~premium~~amount ~~paid~~in byrespect of the individual, to the extent that the ~~premium~~amount is included in determining the value of I in subsection ~~204.2(1.2)~~(1.2) in respect of the individual at that time, and the RRSP dollar limit for the following taxation year, G is the amount that would be determined under paragraph 204.2(1.1)(b) in respect of the individual at that time if the values of C, D and E in that paragraph were nil, and K is where the year is the 1996 taxation year, the amount, if any, by which the amount of the individual’s undeducted RRSP premiums at the beginning of the year exceeds the individual’s cumulative excess amount in respect of registered retirement savings plans at the end of the 1995 taxation year, and in any other case, the group ~~RRSP~~plan amount in respect of the individual at the end of the preceding taxation year, and

Full text

the lesser of the value of F and the amount determined by the formula F - (G - K) where F is the lesser of the total of all amounts each of which is a qualifying group plan amount in respect of the individual, to the extent that the amount is included in determining the value of I in subsection (1.2) in respect of the individual at that time, and the RRSP dollar limit for the following taxation year, G is the amount that would be determined under paragraph 204.2(1.1)(b) in respect of the individual at that time if the values of C, D and E in that paragraph were nil, and K is where the year is the 1996 taxation year, the amount, if any, by which the amount of the individual’s undeducted RRSP premiums at the beginning of the year exceeds the individual’s cumulative excess amount in respect of registered retirement savings plans at the end of the 1995 taxation year, and in any other case, the group plan amount in respect of the individual at the end of the preceding taxation year, and
2004-08-31 to 2012-12-14 View Source

the lesser of the value of F and the amount determined by the formula F - (G - K) where F is the lesser of the total of all amounts each of which is a qualifying group RRSP premium paid by the individual, to the extent that the premium is included in determining the value of I in subsection 204.2(1.2) in respect of the individual at that time, and the RRSP dollar limit for the following taxation year, G is the amount that would be determined under paragraph 204.2(1.1)(b) in respect of the individual at that time if the values of C, D and E in that paragraph were nil, and K is where the year is the 1996 taxation year, the amount, if any, by which the amount of the individual’s undeducted RRSP premiums at the beginning of the year exceeds the individual’s cumulative excess amount in respect of registered retirement savings plans at the end of the 1995 taxation year, and in any other case, the group RRSP amount in respect of the individual at the end of the preceding taxation year, and