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Versions of s. 110.6(32)(b)

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 total of all amounts each of which is an amount of a taxable capital gain of the individual described in paragraph (a) exceeds the amount that would be determined under paragraph (2)(a) in respect of the individual for the taxation year if the reference to “$625,000” in that paragraph read as “$522,145” (the amount of which excess is referred to in subsection (33) as the “denied excess”).