35Amount of taxable income

35 Amount of taxable income

For the purposes of this Division, the amount of the taxable income of an applicant for a year of income is, subject to subsection 36(2), that amount: (a) as stated in a certificate or, where 2 or more certificates have been issued, in the later or latest of those certificates; or (b) if no such certificate has been issued—as stated in a statement made under paragraph 34(2)(b).