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I-3 - Taxation Act
Section 752.0.10.6
Disposition versions
752.0.10.6. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part, an amount equal to
(a) for the taxation year 2000, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 22% of that aggregate,
ii. in any other case, the aggregate of $440 and 25% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(b) for the taxation year 2001, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20.75% of that aggregate,
ii. in any other case, the aggregate of $415 and 24.5% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(c) for the taxation years 2002 to 2005, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20% of that aggregate,
ii. in any other case, the aggregate of $400 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(d) for the taxation years 2006 to 2016, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $200, 20% of that aggregate,
ii. in any other case, the aggregate of $40 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $200;
(e) from the taxation year 2017, the aggregate of
i. 20% of the lesser of $200 and the aggregate determined under the second paragraph,
ii. where the individual is a trust, other than a qualified disability trust or a succession that is a graduated rate estate, 25.75% of the amount by which the aggregate determined under the second paragraph exceeds $200 and, in any other case, 25.75% of the lesser of
(1) the amount by which the aggregate determined under the second paragraph exceeds $200, and
(2) the amount by which the individual’s taxable income for the year exceeds the amount referred to in paragraph d of section 750 in relation to the year, and
iii. 24% of the amount by which the aggregate determined under the second paragraph exceeds the aggregate of $200 and the lesser of the amounts referred to in subparagraphs 1 and 2 of subparagraph ii, in relation to the individual for the year.
The aggregate to which the first paragraph refers is the aggregate of
(a) (subparagraph repealed);
(b) the individual’s total gifts of qualified property for the year;
(c) the individual’s total cultural gifts for the year;
(d) the individual’s total charitable gifts for the year; and
(e) the individual’s total musical instrument gifts for the year.
752.0.10.6. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part, an amount equal to
(a) for the taxation year 2000, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 22% of that aggregate,
ii. in any other case, the aggregate of $440 and 25% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(b) for the taxation year 2001, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20.75% of that aggregate,
ii. in any other case, the aggregate of $415 and 24.5% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(c) for the taxation years 2002 to 2005, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20% of that aggregate,
ii. in any other case, the aggregate of $400 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(d) for the taxation years 2006 to 2016, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $200, 20% of that aggregate,
ii. in any other case, the aggregate of $40 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $200;
(e) from the taxation year 2017, the aggregate of
i. 20% of the lesser of $200 and the aggregate determined under the second paragraph,
ii. 25.75% of the lesser of
(1) the amount by which the aggregate determined under the second paragraph exceeds $200, and
(2) the amount by which the individual’s taxable income for the year exceeds the amount referred to in paragraph d of section 750 in relation to the year, and
iii. 24% of the amount by which the aggregate determined under the second paragraph exceeds the aggregate of $200 and the lesser of the amounts referred to in subparagraphs 1 and 2 of subparagraph ii, in relation to the individual for the year.
The aggregate to which the first paragraph refers is the aggregate of
(a) (subparagraph repealed);
(b) the individual’s total gifts of qualified property for the year;
(c) the individual’s total cultural gifts for the year;
(d) the individual’s total charitable gifts for the year; and
(e) the individual’s total musical instrument gifts for the year.
752.0.10.6. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part, an amount equal to
(a) for the taxation year 2000, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 22% of that aggregate,
ii. in any other case, the aggregate of $440 and 25% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(b) for the taxation year 2001, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20.75% of that aggregate,
ii. in any other case, the aggregate of $415 and 24.5% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(c) for the taxation years 2002 to 2005, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20% of that aggregate,
ii. in any other case, the aggregate of $400 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(d) from the taxation year 2006, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $200, 20% of that aggregate,
ii. in any other case, the aggregate of $40 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $200.
The aggregate to which the first paragraph refers is the aggregate of
(a) the individual’s total Crown gifts for the year;
(b) the individual’s total gifts of qualified property for the year;
(c) the individual’s total cultural gifts for the year;
(d) the individual’s qualified total charitable gifts for the year; and
(e) the individual’s total musical instrument gifts for the year.
752.0.10.6. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part, an amount equal to
(a) for the taxation year 2000, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 22% of that aggregate,
ii. in any other case, the aggregate of $440 and 25% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(b) for the taxation year 2001, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20.75% of that aggregate,
ii. in any other case, the aggregate of $415 and 24.5% of the amount by which the aggregate determined under the second paragraph exceeds $2,000;
(c) from the taxation year 2002, any of the following amounts:
i. where the aggregate determined under the second paragraph does not exceed $2,000, 20% of that aggregate,
ii. in any other case, the aggregate of $400 and 24% of the amount by which the aggregate determined under the second paragraph exceeds $2,000.
The aggregate to which the first paragraph refers is the aggregate of
(a) the individual’s total Crown gifts for the year;
(b) the individual’s total gifts of qualified property for the year;
(c) the individual’s total cultural gifts for the year; and
(d) the individual’s qualified total charitable gifts for the year.
