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I-3 - Taxation Act

Section 146
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146. An individual may, in computing his income from property other than immovable property for a taxation year after 1975 and from a source outside Canada, deduct such part of all the income or profits tax for the year that he paid to the government of a country other than Canada as may reasonably be regarded as having been paid in respect of an amount that has been included in computing his income for the year from the property, to the extent that such part exceeds 15% of that amount.
1972, c. 23, s. 134; 1977, c. 26, s. 15; 2020, c. 16, s. 190.
146. An individual may, in computing his income from property other than real property for a taxation year after 1975 and from a source outside Canada, deduct such part of all the income or profits tax for the year that he paid to the government of a country other than Canada as may reasonably be regarded as having been paid in respect of an amount that has been included in computing his income for the year from the property, to the extent that such part exceeds 15% of that amount.
1972, c. 23, s. 134; 1977, c. 26, s. 15.
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