Versions of s. 217(6)

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.

2017-01-01 to present available View Source

In computing the tax payable under Part I for a taxation year by a non-resident who elects under paragraph (2)(b) for the year, there may be deducted the amount determined by the formula A × [(B - C) / B] where A is the amount of tax under Part I that would, but for this subsection, be payable by the person for the year; B is the amount determined under subparagraph (3)(b)(ii) in respect of the person for the year; and C is the amount determined under subparagraph (3)(b)(i) in respect of the person for the year.

Full text

In computing the tax payable under Part I for a taxation year by a non-resident who elects under paragraph (2)(b) for the year, there may be deducted the amount determined by the formula A × [(B - C) / B] where A is the amount of tax under Part I that would, but for this subsection, be payable by the person for the year; B is the amount determined under subparagraph (3)(b)(ii) in respect of the person for the year; and C is the amount determined under subparagraph (3)(b)(i) in respect of the person for the year.
2004-08-31 to 2017-01-01 View Source

In computing the tax payable under Part I for a taxation year by a non-resident who elects under paragraph (2)(b) for the year, there may be deducted the amount determined by the formula A × [(B - C) / B] where A is the amount of tax under Part I that would, but for this subsection, be payable by the person for the year; B is the amount determined under subparagraph (3)(b)(ii) in respect of the person for the year; and C is the amount determined under subparagraph (3)(b)(i) in respect of the person for the year.