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I-3 - Taxation Act
Section 766.3.4
Disposition versions
766.3.4. A specified individual shall add to the specified individual’s tax otherwise payable for a taxation year under this Part an amount equal to 25.75% of the specified individual’s split income for the year.
In addition, the proportion referred to for the year in the second paragraph of section 22 or 25, as the case may be, in respect of the individual applies to the amount otherwise determined for the year in respect of the individual under the first paragraph.
