Section 120.2

Table of Contents

Section 120.2
Subsection 120.2(2)
Administrative Policy(1)
Subsection 120.2(3)
Paragraph 120.2(3)(b)
Administrative Policy(1)

Subsection 120.2(2)

Administrative Policy

21 December 2004 External T.I. 2004-0093361E5 F - Report de l'impôt minimum de remplacement-décès

CRA indicated that, following the repeal of s. 120.2(2), which allowed for a three-year carryback, there is no provision allowing an individual,...

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Subsection 120.2(3)

Paragraph 120.2(3)(b)

Administrative Policy

7 October 2021 APFF Roundtable Q. 6, 2021-0900961C6 - APFF Q.6 - Minimum Tax Carryover and TOSI

S. 120.2(3) computes the “additional tax” alternative minimum tax liability for the year (i.e., the excess of the minimum tax over the Part I...

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Tax Topics - General Concepts - Transitional Provisions and Policies CRA will honour incorrect AMT carryforward balances that arose due to an error in the CRA form 71

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