Part 2Basic provisions
Chapter 3Calculation of income tax liability
31Total income: supplementary
1
This section applies for the purposes of calculating total income.
2
F23
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4
F3Subsection (2) applies even if all or part of the income, or the dividend or other distribution, accrued or will accrue in a different tax year.
5
An assessment that has become final and conclusive for income tax purposes for a tax year is also final and conclusive for the purposes of calculating total income.