Statute
Section 207.062 — Income Tax Act: Special limit on tax payable
Text of the provision Official document
If an individual is liable to pay an amount of tax under section 207.05 and under sections 207.02 or 207.03 in respect of the same contribution for the same calendar year, the tax payable under section 207.05 for the year shall be reduced by the amount of the tax payable under section 207.02 or 207.03, as the case may be, for the year.
Official source: laws-lois.justice.gc.ca
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