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I-3 - Taxation Act

Section 776.43
Disposition versions

Full text
776.43. Section 776.42 also applies to an individual referred to in the second paragraph of section 22, 25 or 26.
In such a case, section 776.42 shall be construed as if the proportion referred to in the second paragraph of the said sections applied to the tax otherwise payable by the individual for the taxation year computed under Book V.
The proportion referred to in the second paragraph of the said sections applies in respect of the amount determined by the formula in the first paragraph of section 776.46, in relation to the minimum tax applicable to the individual for the year.
1988, c. 4, s. 79; 1989, c. 5, s. 142; 1995, c. 1, s. 90; 1997, c. 85, s. 184; 2001, c. 53, s. 150; 2015, c. 21, s. 323.
776.43. Section 776.42 also applies to an individual referred to in the second paragraph of section 22, 25 or 26.
In such a case, section 776.42 shall be construed as if the proportion referred to in the second paragraph of the said sections applied to the tax otherwise payable by the individual for the taxation year computed under Book V.
Finally, the proportion referred to in the second paragraph of the said sections applies in respect of the minimum tax applicable to the individual for the year as determined under section 776.46.
1988, c. 4, s. 79; 1989, c. 5, s. 142; 1995, c. 1, s. 90; 1997, c. 85, s. 184; 2001, c. 53, s. 150.
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