Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 123(1), definition “fiscal year”, para (a)

E-15 — Excise Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-12-13 to present available View Source
    if section 244.1 applies to the person, the period determined under that section,
    Full text

    if section 244.1 applies to the person, the period determined under that section,

  2. 2012-12-14 to 2018-12-13 View Source
    whereif section 244.1 applies to the person has made an election under section 244 that is in effect,person, the period determined under that the person elected to be the fiscal year of the person, andsection,
    Full text

    if section 244.1 applies to the person, the period determined under that section,

  3. 2003-01-01 to 2012-12-14 View Source

    where the person has made an election under section 244 that is in effect, the period that the person elected to be the fiscal year of the person, and