Hyperlawhypertext legal database Excise Tax Act

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

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 does not apply to the person and 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
    Full text

    if section 244.1 does not apply to the person and 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

  2. 2012-12-14 to 2018-12-13 View Source
    inif allsection other244.1 cases,does not apply to the taxationperson and 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;person, and
    Full text

    if section 244.1 does not apply to the person and 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

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

    in all other cases, the taxation year of the person;