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Section 118.8

Table of Contents

Section 118.8 - Credit for EI and QPIP premiums and CPP contributions

Administrative Policy(1)

Administrative Policy

31 October 89 T.I. (March 1990 Access Letter, ¶1149)

In the situation where the taxpayer has no taxable income for the year but an AMT liability, the amount of the pension tax credit that can be transferred to his spouse is reduced by his minimum tax.