Hyperlawhypertext legal database Income Tax Act

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Versions of s. 61(1)

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. 2004-08-31 to present available View Source

    In computing the income for a taxation year of an individual resident in Canada, there may be deducted an amount equal to the lesser of