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I-3 - Taxation Act
Section 766.3.7
Disposition versions
766.3.7. Despite any other provision of this Act, the tax otherwise payable under this Part, for a particular taxation year, by an individual in respect of the year may not be less than the amount determined by the formula
A + B + C.
In the formula in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount added in computing the individual’s tax otherwise payable for the particular year under sections 766.2 and 766.2.1;
(b) B is the aggregate of all amounts each of which is an amount added in computing the individual’s tax otherwise payable for the particular year under section 766.3.2; and
(c) C is the amount by which the amount added in computing the individual’s tax otherwise payable for the year under section 766.3.4 exceeds the aggregate of
i. the aggregate of all amounts each of which is an amount that is deductible under section 767 or sections 772.2 to 772.13 in computing the individual’s tax payable for the year and can reasonably be considered to be in respect of an amount included in computing the individual’s split income, within the meaning of section 766.3.3, for the year, and
ii. the amount deducted under section 752.0.14 in computing the individual’s tax payable for the year.
766.3.7. Despite any other provision of this Act, the tax otherwise payable under this Part, for a particular taxation year, by an individual in respect of the year may not be less than the amount determined by the formula
A + B + C.
In the formula in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount added in computing the individual’s tax otherwise payable for the particular year under sections 766.2 and 766.2.1;
(b) B is the aggregate of all amounts each of which is an amount added in computing the individual’s tax otherwise payable for the particular year under section 766.3.2; and
(c) C is the amount by which the amount added in computing the individual’s tax otherwise payable for the year under section 766.3.4 exceeds the aggregate of all amounts each of which is an amount that is deductible under section 767 or sections 772.2 to 772.13 in computing the individual’s tax payable for the year and can reasonably be considered to be in respect of an amount included in computing the individual’s split income, within the meaning of section 766.3.3, for the year.
