PART I — Income Tax · DIVISION E — Computation of Tax · SUBDIVISION A.2 — Canada Workers Benefit

Modification for purposes of provincial program

Not yet annotated · Text current to 2026-06-21 · section last amended 2007-12-14

Current text

The Minister of Finance may enter into an agreement with the government of a province whereby the amounts determined under subsections 122.7(2) and (3) with respect to an eligible individual resident in the province at the end of the taxation year shall, for the purpose of calculating amounts deemed to be paid on account of the tax payable of an individual under those subsections, be replaced by amounts determined in accordance with the agreement.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since it was enacted (2007, c. 35, s. 42), so there is no earlier version.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 122.71 links to the one before it.

Enacting and amending legislation

2007, c. 35, s. 42

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 122.7

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 122.71.