I-3 - Taxation Act

Full text
1029.9.1.1. (Repealed).
2019, c. 14, s. 418; 2021, c. 18, s. 144.
1029.9.1.1. The amount that a taxpayer is deemed to have paid to the Minister under section 1029.9.1 on account of the taxpayer’s tax payable for the taxation year 2017 or 2018 is to be increased by the amount determined for that taxation year by the formula

(A/B) × $500.

In the formula in the first paragraph,
(a)  A is the amount that the taxpayer is deemed to have paid to the Minister under section 1029.9.1 on account of the taxpayer’s tax payable for the taxation year, determined without reference to this section; and
(b)  B is
i.  $574, for the taxation year 2018, or
ii.  $569, for the taxation year 2017.
2019, c. 14, s. 418.