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I-3 - Taxation Act

Section 1159.1.0.0.1
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1159.1.0.0.1. For the purposes of the definition of “maximum amount subject to tax” in section 1159.1, a person’s maximum amount subject to tax for the person’s taxation year that includes 1 April 2018 is equal to the proportion of the person’s maximum amount subject to tax for the year otherwise determined that the number of days in the taxation year that follow 31 March 2018 is of 365.
2019, c. 14, s. 456; 2021, c. 36, s. 156.
1159.1.0.0.1. For the purposes of the definition of “maximum amount subject to tax” in section 1159.1, the following rules apply:
(a)  a person’s maximum amount subject to tax for the person’s taxation year that includes 1 April 2018 is equal to the proportion of the person’s maximum amount subject to tax for the year otherwise determined that the number of days in the taxation year that follow 31 March 2018 is of 365; and
(b)  a person’s maximum amount subject to tax for the person’s taxation year that includes 31 March 2024 is equal to the proportion of the person’s maximum amount subject to tax for the year otherwise determined that the number of days in the taxation year that precede 1 April 2024 is of 365.
2019, c. 14, s. 456.
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