Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 172.1(1), definition “excluded activity”, para (e)(ii)

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

    at a time when no election under subsection 157(2) made jointly by the participating employer and the pension entity is in effect; or