Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Income Tax Regulations

Version of section 8901.2 from 2020-10-14 to 2020-11-08:


 The amount determined by regulation in respect of a qualifying entity for the purposes of clause (b)(iv)(B) of the description of A in subsection 125.7(2) of the Act for a week in a qualifying period described in paragraph (c.4) or (c.5) of the definition qualifying period in subsection 125.7(1) of the Act is the greater of

  • (a) the amount determined for the week under subparagraph (a)(i) of the description of A in subsection 125.7(2) of the Act, and

  • (b) the amount determined for the week under subparagraph (a)(ii) of the description of A in subsection 125.7(2) of the Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2020, c. 11, s. 4
  • SOR/2020-160, s. 1
  • SOR/2020-207, s. 2
  • SOR/2020-227, s. 1

Date modified: