Summary UnderTax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) Summary UnderTax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) Summary UnderTax Topics - Income Tax Act - Section 253 Email this Content