Summary UnderTax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(3) Summary UnderTax Topics - Income Tax Act - Section 87 - Subsection 87(8) Summary UnderTax Topics - Income Tax Act - Section 93 - Subsection 93(1) Summary UnderTax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(c) Summary UnderTax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(e) Email this Content