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Versions of s. 207.71(1), definition “specified refundable tax”

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2024-06-20 to present available View Source

    specified refundable tax of a specified arrangement at the end of a taxation year means the amount, if any, determined by the formula A − B where A is the amount elected under paragraph (2)(c); and B is the total of all amounts, if any, each of which is a refund as determined under subsection (3), in respect of a preceding taxation year. (impôt remboursable déterminé)