I-3 - Taxation Act

Section 393.1 Disposition versions

2021-12-10

393.1. Where a taxpayer has a taxation year that is less than 51 weeks, the amount determined for the year under any of the following provisions or first under subparagraph c of the first paragraph of section 418.20, shall not exceed the proportion of the amount otherwise determined under that provision or first under that subparagraph c, as the case may be, that the number of days in the year is of 365:

(a)  paragraph a of section 374;

(b)  subparagraphs c and d of the first paragraph of section 413;

(c)  paragraph b of section 418.1.9, without reference to the aggregate last referred to in that paragraph;

(d)  subparagraph i of paragraph a of section 418.1.10;

(e)  subparagraph 2 of subparagraph ii of paragraph a of section 418.1.10;

(f)  subparagraphs b and c of the first paragraph of section 418.7;

(g)  the second paragraph of section  418.17.3;

(h)  subparagraph i of subparagraph a of the first paragraph of section 418.20;

(i)  subparagraph b of the first paragraph of section 418.20; and

(j)  the second paragraph of section 418.21.

1989, c. 77, s. 40; 2004, c. 8, s. 71; 2021, c. 18, s. 37; 2021, c. 36, s. 68.

2021-06-04

393.1. Where a taxpayer has a taxation year that is less than 51 weeks, the amount determined for the year under any of the following provisions or first under subparagraph c of the first paragraph of section 418.20, shall not exceed the proportion of the amount otherwise determined under that provision or first under that subparagraph c, as the case may be, that the number of days in the year is of 365:

(a)  paragraph a of section 374;

(b)  subparagraph c of the first paragraph of section 413;

(c)  paragraph b of section 418.1.9, without reference to the aggregate last referred to in that paragraph;

(d)  subparagraph i of paragraph a of section 418.1.10;

(e)  subparagraph 2 of subparagraph ii of paragraph a of section 418.1.10;

(f)  subparagraph b of the first paragraph of section 418.7;

(g)  the second paragraph of section  418.17.3;

(h)  subparagraph i of subparagraph a of the first paragraph of section 418.20;

(i)  subparagraph b of the first paragraph of section 418.20; and

(j)  the second paragraph of section 418.21.

1989, c. 77, s. 40; 2004, c. 8, s. 71; 2021, c. 18, s. 37.

2006-03-01

393.1. Where a taxpayer has a taxation year that is less than 51 weeks, the amount determined for the year under any of the following provisions or first under subparagraph c of the first paragraph of section 418.20, shall not exceed the proportion of the amount otherwise determined under that provision or first under that subparagraph c, as the case may be, that the number of days in the year is of 365:

(a)  paragraph a of section 374;

(b)  subparagraph c of the first paragraph of section 413;

(c)  paragraph b of section 418.1.9, without reference to the aggregate last referred to in that paragraph;

(d)  subparagraph i of paragraph a of section 418.1.10;

(e)  subparagraph 2 of subparagraph ii of paragraph a of section 418.1.10;

(f)  paragraph b of section 418.7;

(g)  the second paragraph of section  418.17.3;

(h)  subparagraph i of subparagraph a of the first paragraph of section 418.20;

(i)  subparagraph b of the first paragraph of section 418.20; and

(j)  the second paragraph of section 418.21.

1989, c. 77, s. 40; 2004, c. 8, s. 71.