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Versions of s. 39.1(5)(b)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2017-01-01 View Source

    the amount determined by the formula A × (B/C) where A is the amount included under paragraph 14(1)(b) in computing the income of the partnership from the business for the fiscal period, B is the amount that would otherwise be the individual’s share of the partnership’s income from the business for the fiscal period, and C is the partnership’s income from the business for the fiscal period.