Marginal note:Basic minimum tax credit determined
127.531 An individual’s basic minimum tax credit for a taxation year is the total of amounts that may be deducted in computing the individual’s tax payable for the year under this Part under any of subsections 118(1) and (2), sections 118.1 and 118.2, subsection 118.3(1) and sections 118.5 to 118.7.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1988, c. 55, s. 113
- Date modified: