I-3 - Taxation Act

Full text
776.51. An individual’s adjusted taxable income for a taxation year is the amount that would represent his taxable income for the year or his taxable income earned in Canada for the year, as the case may be, if it were computed with reference to the rules prescribed in sections 776.53 to 776.64.
1988, c. 4, s. 79; 2001, c. 53, s. 152.