Tax reference

AMT Assumptions

Alternative Minimum Tax source anchors for future tax calculators and methodology notes.

CRA source-linkedReview required

Current snapshot

AMT anchors

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Context

What this reference means

AMT is a parallel tax calculation. It can apply when certain deductions, credits, income types, or preference items reduce regular tax below the minimum tax calculation.

Reference table

AMT source anchors

ItemRule or baseValueContext
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Notes and assumptions

AMT assumptions load from the shared OpenBook Planning taxation-rules data file.

Official sources

  • Source links load from the centralized data file.