Versions of s. 204.9(1), definition “subscriber s share of the excess amount”

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.

2013-06-26 to present available View Source

subscriber’s share of the excess amount for a year at any time in respect of an individual means the amount determined by the formula(A/B) × C where A is the total of all contributions made after February 20, 1990, in the year and before that time into all registered education savings plans by or on behalf of the subscriber in respect of the individual; B is the total of all contributions made after February 20, 1990, in the year and before that time into all registered education savings plans by or on behalf of all subscribers in respect of the individual; and C is the excess amount for the year at that time in respect of the individual. (part du souscripteur sur l’excédent)

Full text

subscriber’s share of the excess amount for a year at any time in respect of an individual means the amount determined by the formula(A/B) × C where A is the total of all contributions made after February 20, 1990, in the year and before that time into all registered education savings plans by or on behalf of the subscriber in respect of the individual; B is the total of all contributions made after February 20, 1990, in the year and before that time into all registered education savings plans by or on behalf of all subscribers in respect of the individual; and C is the excess amount for the year at that time in respect of the individual. (part du souscripteur sur l’excédent)
2004-08-31 to 2013-06-26 View Source

subscriber’s share of the excess amount for a year at any time in respect of an individual means the amount determined by the formula(A/B) × C where A is the total of all contributions made after February 20, 1990, in the year and before that time into all registered education savings plans by or on behalf of the subscriber in respect of the individual; B is the total of all contributions made after February 20, 1990, in the year and before that time into all registered education savings plans by or on behalf of all subscribers in respect of the individual; and C is the excess amount for the year at that time in respect of the individual.