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Versions of s. 81(1)(c.4)

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. 2026-03-26 to present available View Source

    the amount, if any, determined by the formula A × [B ÷ (B + C)] where A is an amount included under subsection 13(1), in respect of a prescribed class, in computing the taxpayer’s income for the year, B is the amount determined for E.2 in the definition undepreciated capital cost in subsection 13(21) in respect of the prescribed class at the end of the year, and C is the amount determined for E in the definition undepreciated capital cost in subsection 13(21) in respect of the prescribed class at the end of the year;