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← Historical versions

Versions of s. 206(2.01)(b)(ii)

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 2005-06-29 View Source

    the amount determined by the formula$5,000 + (A × B/C) where A is equal to the amount determined under paragraph 206(2.01)(a), B is equal to where the registered investment is a trust, the total of all amounts each of which is the fair market value at the end of the month of an interest in the registered investment that is held at that time by a taxpayer described in any of paragraphs 205(a) to 205(f) or by a mutual fund corporation, investment corporation, mutual fund trust, prescribed trust or prescribed partnership, and where the registered investment is a corporation, the total of all amounts each of which is the fair market value at the end of the month of a share of the capital stock of the registered investment that is held at that time by a taxpayer described in any of paragraphs 205(a) to 205(f) or by a mutual fund corporation, investment corporation, mutual fund trust, prescribed trust or prescribed partnership, and C is equal to where the registered investment is a trust, the total of all amounts each of which is the fair market value at the end of the month of an interest in the registered investment that is held at that time, and where the registered investment is a corporation, the total of all amounts each of which is the fair market value at the end of the month of a share of the capital stock of the registered investment that is held at that time.