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I-3 - Taxation Act

Section 776.47
Disposition versions

Full text
776.47. (Repealed).
1988, c. 4, s. 79; 1989, c. 5, s. 145; 1990, c. 7, s. 75; 1992, c. 1, s. 81; 1993, c. 64, s. 90; 1997, c. 14, s. 290; 2005, c. 23, s. 115; 2017, c. 1, s. 236.
776.47. An individual’s basic exemption for a taxation year is equal, as the case may be, to the following amount:
(a)  $40,000 in the case of an individual other than a trust;
(b)  $40,000 in the case of a testamentary trust or an inter vivos trust described in section 769;
(c)  $0, in any other case.
1988, c. 4, s. 79; 1989, c. 5, s. 145; 1990, c. 7, s. 75; 1992, c. 1, s. 81; 1993, c. 64, s. 90; 1997, c. 14, s. 290; 2005, c. 23, s. 115.
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