Income Tax Act

Version of section 118.92 from 2017-01-01 to 2017-10-13:

Marginal note:Ordering of credits

 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 118.92;
  • 1998, c. 19, s. 31;
  • 1999, c. 22, s. 41;
  • 2006, c. 4, s. 68;
  • 2007, c. 2, s. 29;
  • 2009, c. 31, s. 10;
  • 2011, c. 24, s. 34;
  • 2014, c. 20, s. 15, c. 39, s. 36;
  • 2015, c. 36, ss. 9, 31;
  • 2016, c. 7, s. 22.
Date modified: