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I-3 - Taxation Act

Section 766.7
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Full text
766.7. (Repealed).
2001, c. 53, s. 130; 2005, c. 1, s. 180; 2015, c. 21, s. 307.
766.7. Notwithstanding any other provision of this Act, where an individual is a specified individual in relation to a year, the specified individual’s tax otherwise payable for a taxation year under this Part shall not be less than the amount by which the amount added under section 766.6 to the individual’s tax otherwise payable for the year 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 for the year.
2001, c. 53, s. 130; 2005, c. 1, s. 180.
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