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Income Tax Act

Version of section 118.92 from 2016-06-22 to 2016-12-31:


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, 118.031, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 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 and regulations.]
  • 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

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