3 (1) Every individual shall pay an additional tax to be determined as follows in respect of the individual: 1. For the 1992 taxation year, the additional income tax shall equal the aggregate of, i. 7 per cent of the amount, if any, by which the gross tax amount of the individual for the 1992 taxation year exceeds $5,500, and ii. 7 per cent of the amount, if any, by which the gross tax amount of the individual for the 1992 taxation year exceeds $10,000. 2. For 1993, the additional income tax shall equal the aggregate of, i. 17 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $5,500, and ii. 8 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $8,000. 3. For the 1994 and 1995 taxation years, the additional income tax for each taxation year shall equal the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $5,500, and ii. 10 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $8,000. 4. For 1996, the additional income tax shall equal the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $5,310, and ii. 13 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $7,635. 5. For 1997, the additional income tax shall equal the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,555, and ii. 26 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $6,180. 6. For 1998, the additional income tax shall equal the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,057.50, and ii. 33 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $5,217.50. 7. For 1999, the additional income tax shall equal the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $3,750, and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,681. 8. For the 2000 taxation year, the additional tax equals the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $3,561, and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,468. 9. The additional tax for the 2001 taxation year is the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $3,560, and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,491. 10. The additional tax for the 2002 taxation year is the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $3,685, and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,648. 11. The additional tax for the 2003 taxation year is the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $3,747, and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,727. 12. The additional tax for the 2004 taxation year is the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $3,856, and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds $4,864. 13. The additional tax for each taxation year after 2004 is the aggregate of, i. 20 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds the amount calculated by adjusting $3,856 in accordance with subsection 4.0.2 (2), and ii. 36 per cent of the amount, if any, by which the gross tax amount of the individual for the taxation year exceeds the amount calculated by adjusting $4,864 in accordance with subsection 4.0.2 (2).  1992, c. 25, s. 1; 1993, c. 29, s. 3; 1996, c. 1, Sched. C, s. 3; 1996, c. 18, s. 1; 1997, c. 10, s. 1; 1998, c. 5, s. 1; 1999, c. 9, s. 116; 2000, c. 10, s. 12; 2000, c. 42, s. 49; 2001, c. 8, s. 35; 2001, c. 23, s. 127; 2002, c. 22, s. 104; 2003, c. 7, s. 9; 2004, c. 16, s. 3. Gross tax amount (2) The gross tax amount of an individual for a taxation year for the purposes of subsection (1) is the amount of tax that would be payable by the individual for the taxation year under this Act, (a) before the addition of any amount determined under subsection (1), any amount payable under section 2.2 and any amount of additional tax determined under subsection 4.3 (2) or 4.6 (2); and (b) before the deduction of any amount under subsection 4 (6) or any amount under section 8.  2004, c. 29, s. 3; 2005, c. 31, Sched. 11, s. 1. Section Amendments with date in force (d/m/y) 1991, c. 47, s. 1 - 1/01/1991; 1992, c. 25, s. 1 - 1/01/1992; 1993, c. 29, s. 3 - 1/01/1993; 1996, c. 1, Sched. C, s. 3 - 23/02/1994; 1996, c. 18, s. 1 (1, 2) - 1/01/1996; 1997, c. 10, s. 1 - 1/01/1997; 1998, c. 5, s. 1 - 1/01/1998; 1999, c. 9, s. 116 - 1/01/1999 2000, c. 10, s. 12 (1, 2) - 1/01/2000 2001, c. 8, s. 35
- 1/01/2001; 2001, c. 23, s. 127 (1, 2) - 1/01/2001 2002, c. 22, s. 104 (1, 2) - 9/12/2002 2003, c. 7, s. 9 (1, 2)
- 1/01/2004 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 29, s. 3
- 1/01/2004 2005, c. 31, Sched. 11, s. 1 - 1/01/2000