Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 157(6)(e)

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2017-12-14 to present available View Source

    in the case of an election under subsection (2.1), the first day of a fiscal year of the other person for which A < 90%where A is the total of all percentages, each of which is a master pension factor in respect of a pension plan of which the person is a participating employer for the fiscal year.