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Versions of s. 93.4(2)(b)(ii)

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 deductible under subsection 91(4) in respect of the excess amount is to be determined as though the references in subsection 91(4) to the “income amount” were references to the “excess amount”.